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  • 标题:Internal Control and Fraud Prevention in the Ghanaian Local Government Service
  • 其他标题:Internal Control and Fraud Prevention in the Ghanaian Local Government Service
  • 本地全文:下载
  • 作者:Isaac Marfo Oduro ; Albert Samuel Cromwell
  • 期刊名称:European Journal of Business and Management
  • 印刷版ISSN:2222-2839
  • 电子版ISSN:2222-2839
  • 出版年度:2018
  • 卷号:10
  • 期号:14
  • 页码:46-58
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:This study investigated the relationship between internal control and fraud prevention in the local government sector. Primary data was collected from 35 local government institutions in Ghana through questionnaire. The study employed multiple regression analysis. The study revealed that risk assessment and information technology significantly deter fraud. Control environment, control activities, monitoring and information communication had no significant influence on fraud prevention even though they all had positive effect on fraud prevention. The study found further that poor background checks, monitoring and inaccurate records were some of the major challenges facing internal control in the local government sector. Staff were the worst culprit of fraud in the local government sector. The study thus recommend that, proper checks on all employees should be carried out before employment is given and information technology should be deployed in local government service to enhance efficiency and reduce fraud. Keywords: Internal Control, Fraud Prevention, Ghanaian Local Government Service
  • 关键词:Internal Control; Fraud Prevention; Ghanaian Local Government Service
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