Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Internal Auditing and Fraud Prevention in Organizations, A Case of Harris International Ltd Kampala Area.
Tebemarizibwa Betty, Okee Jill Margret
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 3, No. 7 |
| Published | 31 July 2024 |
| ISSN | 3006-4384 |
Abstract
The study investigated the relationship between internal auditing practices and the effectiveness of fraud prevention at Harris International Ltd, a leading company in Kampala, Uganda. The research employed a case study design to conduct an indepth exploration of the organization's internal auditing and fraud prevention mechanisms. Data was collected through structured interviews and document analysis, involving a sample of 50 participants from different departments. The theoretical framework was based on agency theory and fraud triangle theory, which provided insights into the potential conflicts of interest and factors driving fraudulent behaviour within organizations. The findings revealed that the organization had implemented various internal audit measures, such as control environment, control activities, and risk assessment. However, the study identified gaps in the effectiveness of these measures, leading to issues like out-of-budget spending, non-compliance with policies, and low employee productivity. The research provided recommendations to strengthen the internal audit system and enhance fraud prevention at Harris International Ltd.
Keywords
Internal Auditing and Fraud Prevention
Cite This Article
Tebemarizibwa Betty & Okee Jill Margret (2024). Internal Auditing and Fraud Prevention in Organizations, A Case of Harris International Ltd Kampala Area. Metropolitan Journal of Academic Multidisciplinary Research, 3(7). https://journals.miu.ac.ug/pages/article.php?article_id=1849
More in This Issue
View full issue →
31
Relationship Between Revenue Administration And Revenue Performance: A Case Study Of Mukono District, Uganda.
Revenue
Administration And Performance
32
School Environment And Learner’s Academic Performance In Kyenjojo District: A Case Of Selected Primary Schools In Rugombe Town Council
School Environment
Learner’s and Academic Performance
33
Taxation and The Development Of Small Businesses In Uganda, A Case Study Of Wakiso District
Taxation
Development and Small Businesses
34
Taxation Policies And The Development Of Small Businesses. A Case Study Of Namungoona Lubaga Division, Kampala
Taxation Policies
Development and Small Businesses
35
The Effect of Corporation Tax Administration on Revenue Collection in URA Malaba Branch
Corporation
Tax
Administration and Revenue