Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 174

Full Length Research Paper

Effectiveness of fraud prevention and detection methods in the public sector in Tanzania

Glory Godson Malle
  • Glory Godson Malle
  • Department of Business Studies, Faculty of Commerce, Jordan University College (JUCo), P. O. Box 1878 Morogoro, Tanzania.
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Lazaro Athanas Mwonge
  • Lazaro Athanas Mwonge
  • Department of Business Studies, Faculty of Commerce, Jordan University College (JUCo), P. O. Box 1878 Morogoro, Tanzania.
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Alexis Naho
  • Alexis Naho
  • Department of Economics, Mathematics and Statistics, Jordan University College (JUCo), P. O. Box 1878 Morogoro, Tanzania.
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  •  Received: 25 August 2021
  •  Accepted: 02 November 2021
  •  Published: 31 January 2022

Abstract

Fraud prevention and detection methods in the public sector are vital for improved performance and service delivery in the public.  However, in Tanzania, there is a paucity of knowledge on the effectiveness of these methods. The main objective of this study was to examine the effectiveness of fraud prevention and detection methods in the public sector, a case of Tanzania Rural and Urban Roads Agency (TARURA) Morogoro region. A purposeful sampling technique was used in selecting a sample size of 77 respondents comprising accountants and auditors. Major results showed that process control involving internal control review and improvement, cash reviews, inventory observation and inspection and bank reconciliation ranked first in effectiveness; followed by communication towards staff; integrated fraud control; organizational policy; continuous monitoring; inspection tools and methods; and protection software/application. Based on the conclusion, the study recommends that the government should improve by revisiting the performance of methods such as integrated fraud control; organizational policy, continuous monitoring, inspection tools and methods as well as protection software/application as they ranked low in their effectiveness.

 

Key words: Fraud, detection, public, control, TARURA.