dc.contributor.author | Hassan, Hussein A | |
dc.date.accessioned | 2019-01-16T08:09:59Z | |
dc.date.available | 2019-01-16T08:09:59Z | |
dc.date.issued | 2018 | |
dc.identifier.uri | http://hdl.handle.net/11295/104836 | |
dc.description.abstract | This study set out to establish the relationship between audit services and fraud prevention in Garissa sub counties. The objective of the study was to ascertain the relationship between audit services and fraud prevention in Garissa County. The population of this study was 6 sub counties in Garissa with target population of 42 respondents. The study utilized both primary and secondary data where questionnaires and county audit reports were used. The collected data was coded and analyzed using SPSS. Analyzed data was presented in form of figures and tables for easy understanding. The study revealed that audit services has the strongest positive influence on fraud prevention with (R = 0.505, P < 0.05) implying the relationship is statistically significant.Further the findings show internal controls has a negative correlation on the fraud prevention with (R= -0.315, P-Value =0.029), implying a decrease in internal controls is associated with an increase in the level of fraud .The results show that, the county government does not have an internal audit committee in place and therefore the internal audit department reports to the management, rendering the internal audit unit ineffective. Further, the study revealed that the county government has internal control system in place but the management is reluctant to adhere to policies and procedures. The county government should ensure that audit committee is in place as opposed to micro managing internal audit department employees. The county government should adhere to public finance management Act (2012) so as to ensure separation of power and approval procedures are strictly followed. In quest to curb the increasing level of fraud, the county government should automate its services to meet its financial target. The county governments should ensure the recommendations of auditors are fully addressed and implemented. It should also ensure the internal control system is working efficiently and effectively to seal loop holes that may create fraudulent activities to take place. The county government should update and continuously review the internal control system to fight fraudulent activities. This study further recommends that external auditors to make frequent visit to Garissa County in order to minimize fraud cases. | en_US |
dc.language.iso | en | en_US |
dc.publisher | University of Nairobi | en_US |
dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
dc.title | Relationship Between Audit Services and Fraud Prevention in Sub Counties in Garissa | en_US |
dc.type | Thesis | en_US |