Audit mechanisms in the detection and prevention of fraud in the public sector

Abstract

This research aims to determine the methods and perceived effectiveness of fraud detection and prevention in the Moroccan public sector from the perspective of internal auditors. This paper uses a structured questionnaire for the sample population, including public sector internal auditors. The results of the research show that operational audit, strengthening audit committees, improving internal controls, implementing fraud reporting policies, staff turnover, hotline fraud, and accountants are the most effective fraud detection and prevention mechanisms used by the Public Department. This research contributes to increasing the scope and effectiveness of fraud detection and prevention of Moroccan government agencies.

JEL Classification: M4

Paper type: Empirical research