The Link between Occupational Fraud and Public Service Delivery in Kenya: Kiambu, Kenya
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Date
2022
Authors
Kabiru, Jackline Wanjiku
Journal Title
Journal ISSN
Volume Title
Publisher
Kenyatta University
Abstract
There has been significant attention and policy debate occasioned by the high-profile cases of frauds in the last decade. This study examines the link between occupational fraud and public service delivery in Kenya, guided by three specific objectives; to examine the link between corruption and public service delivery in Kenya, to examine the link between asset misappropriation and public service delivery in Kenya and to examine the link between financial statement fraud and public service delivery in Kenya. The study is anchored on the fraud triangle and fraud diamond theories. A descriptive research design was adopted and purposive and systematic sampling used to select the study respondents. The focus of the study was on those who were in the final stages of the service delivery process, since they had the information needed concerning this study. The study adopted interviews and questionnaires as the main data collection instruments. A pilot study was conducted in Kiambu County to ensure that validity and reliability of the research instruments was achieved. The study collected qualitative and quantitative data. Descriptive and inferential statistics was used to calculate frequencies, percentages, mean, and standard deviation. This analysis was done through a statistical package for social sciences software (SPSS) 24.0 and presented using mainly tables, charts and figures. The findings indicated that at 0.05 level of significance there is a statistically significant negative link between occupational fraud and public service delivery. Due to the high number of third-party contact points, the sector is extremely exposed to corruption, asset misappropriation, and financial statement fraud. By regularly assessing management controls and ensure a workable balance between allocation of resources and occupational fraud risk, the Kenyan public service department can acquire reasonable benefits in minimizing occupational fraud. This can be achieved through improved fraud policies, make sure that competent Internal auditors, who are adequately equipped to support fraud deterrence within the state organization, training officials on the importance of integrity and why accountability is crucial in delivery of public services and ensure that citizens have adequate knowledge on the types of fraud and how they can help reduce the levels through civic education.
Description
A Research Project Submitted to the School of Humanities and Social Sciences in Partial Fulfilment for the Award of the Degree of Master of Public Policy and Administration of Kenyatta University,April, 2020
Keywords
The Link, Occupational Fraud, Public Service Delivery, Kiambu, Kenya