The Effect of Monitoring Function on Implementing Fraud Risk Management Framework in Public Sector organizations: case of Bukombe District Council in Tanzania

Mtessigwa, Wilbert Mganga (2019) The Effect of Monitoring Function on Implementing Fraud Risk Management Framework in Public Sector organizations: case of Bukombe District Council in Tanzania. Masters thesis, The Open University of Tanzania.

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Abstract

This study assess the effect of monitoring function on implementing fraud risk management framework in Tanzania Public Sector Organizations (PSOs). The objective of this study is to determine the extent to which council management staff have been prepared to implement fraud risk management framework. Specific objectives were 1) To describe the effectiveness of monitoring function in implementing fraud risk management framework in the study area 2) To describe the strategies used by the organizations in implementing fraud risk management framework in the study area and 3) To explain the challenges faced by the organization in implementing fraud risk management framework in the study area. Bukombe District Council was studied using survey data collected in July 2018 from 80 employees at the head quarter. The primary data were collected through an interview and focus group discussion. The data were analysed using descriptive statistics. Frequency Tables were used to analyse Likert scaled variable by means of Statistical Package for Social Science Version 20. The results obtained indicate the Council had no Quartely progress reports and even risk management framework and risk registers are not updated in the organization. Negligence by the Council Management Team of not providing active support and involvement in the fraud risk management process creates a high likelihood of fraudulent transactions or activities to materialize without management being aware. All these issues could result in unsuccessful operation of fraud risk management framework. The study, recommends Bukombe District Council to apply concerted effort in strengthening internal controls and ensure risk assessment is regularly carried out. viii

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