Jean Paul Hakizimana - Academia.edu (original) (raw)
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Islamic University of Technology
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Papers by Jean Paul Hakizimana
Journal of Advance Research in Business Management and Accounting (ISSN: 2456-3544), 2021
Public institutions in Rwanda face problems while preventing fraudulent activities due inefficien... more Public institutions in Rwanda face problems while preventing fraudulent activities due inefficient internal control systems in terms of control environment such as reliability and moral standards, the ability of staff, administration’s viewpoint, working styles and allocation of resources and tasks; control activities and monitoring activities. Due to persistence of fraudulent activities and inefficient internal control of RRA has only managed to recover only 13% of over 3.4 billion defrauded by companies due to poor setting of EBM. Hence, this study aims at investigating the contribution of internal control on fraud prevention in public institutions in Rwanda with specific consideration of RRA. The research design of this study was descriptive research design whereby the target population of this study comprised all 1412 employees of RRA. Researcher used sample size of 93 respondents who were determined using Yamane method and stratified sampling techniques. Structured questionnair...
Journal of Advance Research in Business Management and Accounting (ISSN: 2456-3544), 2021
Public institutions in Rwanda face problems while preventing fraudulent activities due inefficien... more Public institutions in Rwanda face problems while preventing fraudulent activities due inefficient internal control systems in terms of control environment such as reliability and moral standards, the ability of staff, administration’s viewpoint, working styles and allocation of resources and tasks; control activities and monitoring activities. Due to persistence of fraudulent activities and inefficient internal control of RRA has only managed to recover only 13% of over 3.4 billion defrauded by companies due to poor setting of EBM. Hence, this study aims at investigating the contribution of internal control on fraud prevention in public institutions in Rwanda with specific consideration of RRA. The research design of this study was descriptive research design whereby the target population of this study comprised all 1412 employees of RRA. Researcher used sample size of 93 respondents who were determined using Yamane method and stratified sampling techniques. Structured questionnair...