Browsing by Author "Achari, Beatrice"

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    Internal audit functions and fraud detection in government agencies:
    (Kampala International University, College of Economics and Management, 2015-08) Achari, Beatrice
    The study was untaken with the aim of establishing the relationship between internal audit and fraud detection in government agencies. The objectives of the study were to establish the nature of the internal audit function, to establish the level of fraud detection and to find out the relationship between the nature of the internal audit function and the level of fraud detection in government. The study was carried out in national agricultural research organization the methodology of the research was qualitative and it was a desk research where views of different authors were collected, synthesized, presented and interpreted. The findings of the study show threat to the audit reports normally have recommendations on the way forward, that the organization has appropriate procedures to fight fraud and the relationship show that the increased focus reflects the internal audit function in government agencies. The researcher concluded that, internal audit function can be detect fraud in government agencies, the financial statement tends and ratios affect the fraud function, there should be a telephone hotline to detect fraud and the recommendations of the study including NARO should implement all the required measure to detect fraud and should put forward strategies to detect fraud NARO should implement all the required measure to detect fraud in government agencies. This will increase the performance levels of the agencies. NARO should also put forward strategies to detect fraud and this will help the internal auditors to know who is likely to carry out fraud in any government agency. There should also be strict punishments for whoever is a victim of fraud in any government agency and these rules should be published and strictly followed by all the government agencies.