FORENSIC ACCOUNTING POLICIES AND FRAUD CONTROL IN COUNTY GOVERNMENTS IN KENYA: EVIDENCE FROM COUNTIES IN MT.KENYA REGION

Abstract

In the current century, fraud has become an issue that management and other stakeholders are aggressively trying to bring to a sustainable level. Fraud instances have been increasing in many organisations amidst continuous fight by governments and other agencies. The purpose of the study was to establish how forensic accounting policies would influence fraud control in County Government in Kenya. Seven counties in the Mount Kenya region were considered as the target population as well as the study sample size constituting of 351 staff members. To establish the level of statistical significance between the practical and predictable value, Analysis of variance (ANOVA) was used. Pearson coefficient of correlation was used to establish the strength of association among the variables while Regression analysis was used to approximate the model coefficients. Moreover, test of hypothesis was also carried out to define the relationship between the variables. In General, the study concluded that there was a positive linear relationship between Forensic Accounting policies and fraud control. It was evident that forensic accounting policies influenced fraud control by a coefficient of (0.219). The study therefore concluded that adoption of forensic accounting policies in county governments in Kenya would enormously contribute to fraud control in the public entities.