An Assessment of fraud risk management and financial sustainability of Non - Governmental Organizations in Kenya

Simple item page
dc.contributor.authorKariuki, Mary
dc.date.accessioned2018-07-23T11:33:36Z
dc.date.available2018-07-23T11:33:36Z
dc.date.issued2017
dc.descriptionSubmitted in partial fulfillment of the requirements for Degree of Master of Commerce of Strathmore Universityen_US
dc.description.abstractFraud risk management practices influence the financial performance hence sustainability of Non-Governmental Organization. Several fraud risk management techniques are deployed within organizations to curb the vice. They include anti-fraud policies, management style, fraud detection and deterrence mechanisms and internal controls. This study seeks to establish relationship between fraud risk management and financial sustainability of non-governmental organizations in Kenya. The main variables of the study include the techniques of fraud risk used within NGOs in Kenya, extent of adoption of these techniques and relationship between fraud risk and financial sustainability within Kenyan NGOs. The study used an explanatory research design. The study collected both quantitative and qualitative data and analyzed it using content analysis, descriptive and correlational analysis methods respectively. The study revealed that fraud is an issue of concern among NGOs in Kenya as most of the NGOs conduct daily or weekly monitoring and apply anti-fraud teclmiques to a great extent while seeking to curb fraud. The findings indicated that the sector is financially sustainable with the large Organisations being more financially stable as compared to small organizations. A multiple regression model was also applied in deriving the relation between the dependent and independent variables. From the findings, the study concluded that all the independent variables; anti-fraud policies, fraud detection, fraud deterrence, internal controls and management style positively correlate with financial sustainability and have a statistically significant relationship with financial sustainability. These variables explain up to 73.1 percent of financial sustainability in Kenyan NGOs. The study recommends that anti-fraud policies should give clear guidance to employees, the organizations should establish policies around whistle blowing, monitoring and financial rep01iing processes should be considered while setting internal controls and that management should keenly support strategies towards fraud risk management. The outcome of the research will be beneficial in enhancing the understanding of fraud risk management specifically the aspects such as anti-fraud policies, fraud detection, fraud deterrence, internal controls and management style and their relationship to financial sustainability within the NGOs. The findings will also provide the management of NGOs with insight into the various approaches towards fraud risk management techniques and how effectively risk management techniques are in mitigating risks and influence financial performance and also contribute towards the establishment of the fraud triangle, self-control, differential association and fraud scale theories.en_US
dc.identifier.urihttp://hdl.handle.net/11071/5832
dc.language.isoenen_US
dc.publisherStrathmore Universityen_US
dc.subjectFraud risk managementen_US
dc.subjectFinancial sustainabilityen_US
dc.subjectNon - Governmental Organizationsen_US
dc.titleAn Assessment of fraud risk management and financial sustainability of Non - Governmental Organizations in Kenyaen_US
dc.typeThesisen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
An Assessment of fraud risk management and financial sustainability of Non - Governmental Organizations in Kenya.pdf
Size:
28.44 MB
Format:
Adobe Portable Document Format
Description:
Fulltext Thesis
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
MCOM Theses and Dissertations (2018)