Abstract: The purpose of this research was to assess the contribution of internal control activities on fraud detection on government funds and was carried out in Gasabo district headquarters. The objectives; to identify the influence of control policies on fraud detection on government funds in district, to examine the effect of control procedures on fraud detection on government funds in district and to analyze the contribution of control techniques on fraud detection on government funds in district. The literature and empirical review related to contribution of internal control activities on fraud detection on government funds were reviewed as well as the conceptual framework that shows the relationship between internal control activities and fraud detection. The research design used was both descriptive and analytical while the population was 120 employees of district and the sample size was 55 respondents. The purposive and simple random, data collection tools were questionnaires and interviews while desk review was consulted. The researcher found out that: elements of internal control techniques are important in fraud detection in district. Detecting fraud in the district are monitoring and evaluation so as to detect all the possible causes and forms of fraud, role separation so as to ensure that there is no duplication of work, cross checks to ensure that errors are detected in time and money handling polices and techniques to ensure that money is well handled to avoid any form of fraud. The internal control techniques in place are used to detect fraud in the district are monitoring and evaluation so as to detect all the possible causes and forms of fraud, role separation so as to ensure that there is no duplication of work, cross checks to ensure that errors are detected in time and money handling polices and techniques to ensure that money is well handled to avoid any form of fraud. The researcher recommended that Gasabo district should continue ensuring that internal control activities are adhered to so as to control or prevent any form of fraud.
Keywords: Internal control, Control activities, Fraud, Fraud detection.
Title: THE CONTRIBUTION OF CONTROL ACTIVITIES ON FRAUD DETECTION ON GOVERNMENT FUNDS: A CASE STUDY OF GASABO DISTRICT
Author: RUTAREMARA EMMANUEL, PATRICK MULYUNGI
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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