An evaluation of the effectiveness of auditing on fraud management in the Zimbabwean medical industry

Mafumbathe, J (2013) An evaluation of the effectiveness of auditing on fraud management in the Zimbabwean medical industry.

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The researchers seek to evaluate the impact of auditing fraud management. It endeavors to bring harmony to fraud management and fraud constraints medical industry has been facing in the form of cash mismanagement, inventory pilferage and asset mismanagement. Primary data and secondary data was used to extract wealth and golden information that is relevant and in harmony with the research question. Questionnaires, interviews and participatory observation were used as research instruments to gather relevant information related to this research. Further information was gathered from associations’ library and financial files. Descriptive research design was used because it endeavors to describe record and analyze relationship between variables. Massive consultation, research and references were made from accredited authors with information linked to the research topic understudy. A review of related literature on auditing and fraud was carried out in a bid to establish what other renowned authors had to say on the issue of impact of auditing on fraud and its irregularities. The authors used the descriptive survey research design with information being obtained from the management, employees and executive members. A total percentage sample size of 83% was used to extract information. Deductive and inductive designs were also used to analyze data. Findings from the study undertaken revealed that auditing impact on fraud management and one cannot talk of fraud management without talking of fraud audit. The findings also revealed that auditing is a vital tool in managing cash, assets and inventory. The authors recommended for the establishment of a fraud management committee, segregate duties and updating audit policies as accounting standards do change regularly.

Item Type: Article
Uncontrolled Keywords: Fraud management,Auditing,Cash and asset management,Inventory pilferage
Divisions: Universities > State Universities > Lupane State University
Depositing User: Mr. Edmore Sibanda
Date Deposited: 31 Oct 2017 10:51
Last Modified: 31 Oct 2017 10:51

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