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dc.contributor.authorAtimango, Santa Saleh
dc.date.accessioned2021-05-04T06:57:47Z
dc.date.available2021-05-04T06:57:47Z
dc.date.issued2019-09
dc.identifier.citationAtimango, S. S. (2019). Internal control, fraud prevention and detection in commercial banks of Uganda (Unpublished master’s dissertation). Makerere University, Kampala, Uganda.en_US
dc.identifier.urihttp://hdl.handle.net/10570/8503
dc.descriptionA research report submitted to the School of Business in partial fulfillment of the requirements for the award of the Degree of Master of Business Administration of Makerere University.en_US
dc.description.abstractThe purpose of the study was to investigate the relationship between internal controls and fraud prevention and detection in commercial banks in Uganda. The study was guided by three specific research objectives: a) To establish the relationship between reconciliation controls and the level of fraud prevention and detection, b) To investigate the relationship between internal control size and the level of fraud prevention and detection, and c) To determine the relationship between financial governance controls and the level of fraud prevention and detection in commercial banks in Uganda. Accordingly, the study employed a cross-sectional survey study design, using a quantitative approach, and was non-experimental. The study used correlation and regression analysis to uncover the relationship between the variables. Results from the correlation analysis show that reconciliation control, internal control size, and financial governance control had a statistically significant positive relationship with fraud prevention and detection. Besides, the findings from the regression analysis established that the relationship between internal control and fraud prevention and detection is positive and statistically significant. However, from multiple regression analyses, it was established that it is only financial governance, which is statistically significant, that is, for each unit increase in financial governance there is a 0.400-unit increase in fraud prevention and detection.en_US
dc.language.isoenen_US
dc.publisherMakerere Universityen_US
dc.subjectFraud preventionen_US
dc.subjectCommercial banksen_US
dc.titleInternal control, fraud prevention and detection in commercial banks in Ugandaen_US
dc.typeThesisen_US


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