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1.4 Research Questions

Research questions normally asked during the research project for answers in the form of hypothesis.

  • How can fraud be detected and prevented in a local government system?
  • How can effective internal control system be administered to prevent and detect fraud in a local government administration?
  • To what extent can preventive, detective and corrective control model be useful for fraud detection and prevention in the system?
  • Does clear-cut segregation of duties in the system be used for fraud detection and prevention?
  • To what extent are there qualified internal audit personnel in the local government system?
  • How can fraud be detected and prevented using an independent auditor in the local government system?

1.5 Research Hypothesis

These hypotheses are to be tested in the course of this project work for a decision rule to be concluded thus;

1. H0 Fraud cannot be prevented and detected in a local government system.

H1 Fraud can be detected and prevented in a local government system.

2. H0 Effective internal control cannot be used by an auditor to prevent and detect fraud.

H1 Effective internal control can be used to detect and prevent fraud in the system.

3. H0 Preventive, detective and corrective (PDC) control model cannot be used to prevent and detect fraud in the system.

H1 Preventive, detective and corrective (PDC) control model can be used in the system to detect and prevent fraud

4. H0 Clear-cut segregation of duties cannot be a measure for fraud prevention and detection.

H1 Clear-cut segregation of duties can be a measure for fraud prevention and detection.

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