This study investigates the effectiveness of forensic accounting and investigation as tools for fraud detection and prevention in the Sunyani Municipal Assembly, Ghana. Despite the implementation of internal control systems, fraud remains a significant challenge in public sector organizations, necessitating the exploration of more robust approaches. Employing a mixed-methods research …
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This study investigates the effectiveness of forensic accounting and investigation as tools for fraud detection and prevention in the Sunyani Municipal Assembly, Ghana. Despite the implementation of internal control systems, fraud remains a significant challenge in public sector organizations, necessitating the exploration of more robust approaches. Employing a mixed-methods research design, the study combines quantitative surveys with qualitative interviews to provide a comprehensive analysis of the current fraud detection mechanisms, factors contributing to fraudulent activities, and the potential of forensic accounting in enhancing fraud prevention efforts. The research reveals that existing fraud detection mechanisms in the Sunyani Municipal Assembly are moderately effective, with significant room for improvement. Factors contributing to fraudulent activities include weak institutional frameworks, lack of transparency, and inadequate ethical climate. The study finds that forensic accounting and investigation techniques are perceived as highly effective tools for detecting and preventing fraud, capable of identifying weaknesses in internal controls and providing admissible evidence for legal proceedings. However, the adoption of forensic accounting faces obstacles such as resource constraints, organizational resistance to change, and lack of legal and regulatory support. The study concludes that successful implementation of forensic accounting practices requires a comprehensive approach involving capacity building, stakeholder engagement, and regulatory reforms. These findings contribute to the growing body of knowledge on fraud prevention in the public sector and offer practical recommendations for policymakers and practitioners in Ghana and beyond. Keywords: Forensic Accounting, Fraud Detection, Public Sector, Sunyani Municipal Assembly
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