Effect of Internal Control on Fraud Detection and Prevention in District Treasuries of Kakamega County

This paper aims to ascertain the effect of internal controls on fraud prevention and detection in district treasuries of Kakamega County. Purposive sampling method was used to select Treasury Staffs while simple random sampling method was used to select Heads of Departments to respond to the data collection instruments. The study used closed ended questionnaires designed for treasury staff and their clients and was administered by the researcher though drop and pick method. Key respondents were Senior Treasury Staffs and Heads of Departments in Kakamega County. Data collected was analysed using both descriptive and inferential statistics using Statistical Package for the Social Science (SPSS). Reliability and Validity of data collection instruments was ascertained through the test-retest method. Findings of the study revealed that there was a statistically significant and positive relationship between the adequacy of internal control systems and fraud prevention and detection in district treasuries in Kakamega County. The study recommends that effective and efficient internal control policies and procedures should be put in place to prevent and detect fraud within district treasuries and other institutions.