Role of forensic auditing in detection of fraud and enhancing accountability in embu county

Abstract

The top management of many firms is finding it difficult to manage fraud in the twenty-first century. Most businesses worldwide refuse to acknowledge they are capable of deceit. According to studies, fraud can happen both internally and internationally and may involve clients, staff, or other important stakeholders in a firm. According to the findings of previous studies, fraud can happen even when there are regulations, tools, and models in place. Nearly all areas of the economy in Kenya have had instances of fraud. The current study's was to explore and produce conclusive findings on how policies on forensic auditing and forensic instruments for fraud management and forensic auditing, level of knowledge regarding forensic auditing techniques, and how compliance of skills are used. Nearly all areas of the economy in Kenya have had instances of fraud. The goal of the current study was to look into and produce conclusive findings on how forensic policy works Accounting, fraud instrument tools, knowledge of forensic accounting procedures; as well as how forensic auditing expertise is used fraud control in County Government in Kenya has been all discussed here. The study comprised one county in Kenya, which is Embu County with a target population of 40 staff members. Analyses of both quantitative and qualitative data will be conducted using a case study methodology.