An Evaluation on the use of Forensic Accounting in Curbing Fraud in the Public Sector. A Case Study of Local Authorities in Masvingo Province.

Abstract

Masvingo Province was used as a case study in the study to assess the use of forensic accounting in reducing fraud in the civil service at the local government level. Four research questions and two hypotheses served as the framework for the mixed research technique. One hundred forty-four auditors employed by local authorities in Masvingo Province made up the study's sample. A semistructured questionnaire and in-depth interviews with both internal and external auditors, comprising forensic auditors from the Auditor General, were used to obtain the data. Due to Covid constraints, questionnaires and interviews were conducted remotely. Using statistical analytic techniques, the findings were examined and presented (SPSS version 12.0). The study's findings revealed that while 80% of the respondents thought forensic accounting was valuable, they did not endorse it in their business. Lack of education and expertise, a lack of forensic auditing tools, a risk to one's life, judicial delays, and meddling from administration and politics were cited as the causes. The study suggests that auditors receive thorough training that will enable them to incorporate forensic accounting methods into their work. The political and legal framework should be strengthened to allow forensic accounting practice, and executives should have a supportive attitude towards its usage.