What does this research mean for the field?

Forensic auditing prevents public sector fraud primarily through deterrent and structural effects rather than post-facto detection, though its effectiveness is heavily constrained by institutional, legal, and political limitations. Novelty: ClaimNovelty.SYNTHESIS. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To examine the impact of forensic auditing on public sector fraud prevention and evaluate its role within broader governance frameworks.

September 14, 2026Open Access

The Effect Of Forensic Auditing On Public Sector Fraud Prevention

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Authors

ABAmanda Bataro BDBernice Donkor SOSylvester Osei Osafo

Discussion

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Overview

Systematic review reveals forensic auditing deters fraud in public sector institutions, indicating its success relies on institutional independence and broader governance reforms.

Key Points

To examine the impact of forensic auditing on public sector fraud prevention and evaluate its role within broader governance frameworks.
Qualitative desk-based systematic review of peer-reviewed literature, government audit reports, and professional fraud-examination standards published primarily from 2015 to 2026.
Theoretical framework integrated Fraud Triangle Theory, Fraud Diamond Theory, and Agency Theory to analyze fraud mechanisms and audit interventions.
Forensic auditing reduces public sector fraud primarily through preventive deterrents and structural controls, including establishing a credible threat of detection and supplying litigation-ready evidence for prosecution.
Effectiveness is qualitatively limited by inadequate statutory authority for forensic findings, a scarcity of qualified forensic examiners, weak institutional independence, and political interference.

Cite This Study

Bataro et al. (2026) studied this question.

synapsesocial.com/papers/6aa7b2e10926e14a848b169d https://doi.org/10.5281/zenodo.22679429

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September 14, 2026Open Access

The Effect Of Forensic Auditing On Public Sector Fraud Prevention

View Full Paper

Ask AI

Bookmark

Authors

ABAmanda Bataro BDBernice Donkor SOSylvester Osei Osafo

Discussion

Member takes

Overview

Systematic review reveals forensic auditing deters fraud in public sector institutions, indicating its success relies on institutional independence and broader governance reforms.

Key Points

To examine the impact of forensic auditing on public sector fraud prevention and evaluate its role within broader governance frameworks.
Qualitative desk-based systematic review of peer-reviewed literature, government audit reports, and professional fraud-examination standards published primarily from 2015 to 2026.
Theoretical framework integrated Fraud Triangle Theory, Fraud Diamond Theory, and Agency Theory to analyze fraud mechanisms and audit interventions.
Forensic auditing reduces public sector fraud primarily through preventive deterrents and structural controls, including establishing a credible threat of detection and supplying litigation-ready evidence for prosecution.
Effectiveness is qualitatively limited by inadequate statutory authority for forensic findings, a scarcity of qualified forensic examiners, weak institutional independence, and political interference.

Cite This Study

Bataro et al. (2026) studied this question.

synapsesocial.com/papers/6aa7b2e10926e14a848b169d https://doi.org/10.5281/zenodo.22679429

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