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dc.contributor.authorAloo, Consolata
dc.date.accessioned2021-08-04T13:12:07Z
dc.date.available2021-08-04T13:12:07Z
dc.date.issued2020
dc.identifier.urihttp://hdl.handle.net/11071/12081
dc.descriptionA Thesis submitted in partial fulfillment of the requirement for the Degree of Master of Commerce at Strathmore Universityen_US
dc.description.abstractThere is need for adoption that would curb the likelihood of fraud happening. Failure of these measures to curb should be curtailed through development of fraud identifiers and preventive mechanisms. Reliance of audit report by County government may fail to achieve desired results even long after it has been effected. This may have consequential effect on loss of organization sustainability that would collapse the system deployed for service delivery. Moreover, this discovery may lead to reactive response instead of proactive approach by County government. Consequently, the current study sought to establish the perception of the effectiveness of fraud prevention and detection techniques in Kenyan county governments. Particularly, to establish the fraud prevention and detection techniques implemented in Kenyan county governments. To analyze the perceived effectiveness of fraud prevention and detection techniques implemented in Kenyan county governments. The study was anchored on the fraud triangle theory and fraud management lifecycle. The study adopted positivism research philosophy and mixed research design. Primary data was collected through questionnaires administration among 3 respondents (internal auditor, accountant and external auditor) from 47 counties. Similarly 3 respondents (An accountant, senior internal auditor and senior forensic investigator) responsible for county audits drawn from the Auditor General’s Office partook an in-depth interview. A total of 144 respondents were considered in the study. Quantitative data was analysed through use of descriptive statistics and Kruskal-Wallis. Qualitative data was analysed through content and thematic analysis. Results of the study indicates that County government in Kenya has adopted that fraud prevention techniques are often implemented in Kenyan county governments. Accordingly, with the mean of 3.9, it is incidental that the respondents have acknowledged to the parameters of fraud detection techniques that those measures are always implemented. It was found that most respondents consented that, the perceived fraud prevention techniques on fraud in county governments were very effective as shown by the grand mean of 4.2. Majority of the respondents generally agreed that indeed the perceived effectiveness of fraud detection techniques on fraud in Kenyan county governments was very effective as shown by the grand mean of 4.2. Consequently, it can be deduced that according to the respondents, the perceived fraud detection techniques on fraud in county governments were very effective. It was recommended that the county government should lay emphasis on enhancing contract reviews, discovery sampling and fraud reporting policy among other techniques for fraud prevention. There is need for analytical review and audit committee as techniques for fraud detection should be enhanced at the county level. There should be harmony with regards to the execution of finance activities by employees at the county level and those responsibilities of the Auditor General’s Office in order to mitigate material misstatement which is regularly discovered by the Auditor General’s reporten_US
dc.language.isoenen_US
dc.publisherStrathmore Universityen_US
dc.subjectFraud preventionen_US
dc.subjectDetection techniquesen_US
dc.subjectCounty governmentsen_US
dc.titlePerception of the effectiveness of fraud prevention and detection techniques in Kenyan county governmentsen_US
dc.typeThesisen_US


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