Significance of the Auditor General forensic audit reports on effective investigation of corruption cases in Kenya
Date
2024
Authors
Nyakundi, A. N.
Journal Title
Journal ISSN
Volume Title
Publisher
Strathmore University
Abstract
In Kenya, despite the presence of functional Anti-corruption institutions, the investigation and successful prosecution of corruption cases has been a challenge with most cases being dropped at the Judiciary for lack of sufficient evidence. This could be due to lack of comprehensiveness of forensic audit reports, interference with the independence of the auditor and usage of confidentiality to limit audit investigation. Therefore, this study was motivated to examine the significance the forensic audit reports from the Office of the Auditor General have towards effective investigation of corruption cases in Kenya. This was guided by three specific objectives, the first one was to establish the effect of forensic audit reports’ comprehensiveness and audit clarity on effective investigation of corruption cases in Kenya. The second specific objective was to establish the effect of access to Government Commercial in Confidence contracts on effective investigation of corruption cases in Kenya. The final specific objective was to establish the effect of the independence of the Office of the Auditor General on effective investigation of corruption cases in Kenya. The fraud management lifecycle theory, public choice theory, and fraud pentagon theory formed the theoretical framework of the study. Primary data, for analysis was collected by using structured questionnaires from 95 respondents that had been sampled from a target population of 125 respondents. They comprised of 9 investigation staff officers from the Ethics and Anti-Corruption Commission sampled from a target population of 12 respondents, 9 staff officers from the Office of the Director of Public Prosecutions sampled from a target population of 12 respondents and 77 forensic auditing staff from the OAG Office with a target population of 101 respondents. Descriptive, Pearson correlation and multiple linear regression models were employed for analysis. The regression analysis results were able to note that comprehensiveness and audit clarity in forensic audit reports is a factor that can significantly lead to effective investigation of corruption cases in Kenya. The results also observed that limited access to Government Commercial in Confidence Contracts decreases effective investigation of corruption cases in Kenya. The findings also observed that the independence of the Office of the Auditor General to utilize forensic auditing significantly increases effectiveness in investigation of corruption cases in Kenya. The study concluded that forensic audit report from the OAG should be comprehensive and clear enough to be valuable towards the efficiency of concluding subsequent investigations by other agencies on a matter. It also concludes that limited access to Government Commercial in Confidence Contracts decreases effective investigation of corruption cases in Kenya. Government Commercial in confidence outsourced contracts should be scrutinized by the OAG forensic auditing unit whenever any malpractice is suspected to establish transparency. Finally, the study concluded that, when the Office of the Auditor General is fully independent to use forensic auditing effectively, then its reports would improve effective investigation and prosecution of corruption cases.
Keywords: Forensic Audit Report, Investigation, Prosecution, Corruption, Office of the Auditor General, Government Commercial in Confidence Contracts, Independence
Description
Full - text thesis
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Citation
Nyakundi, A. N. (2024). Significance of the Auditor General forensic audit reports on effective investigation of corruption cases in Kenya [Strathmore University]. http://hdl.handle.net/11071/15477