Browsing by Author "Ritah Naigaga"

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    The effect of forensic accounting in combating corruption in government agencies in Uganda
    (Uganda Christian University, 2026-04-17) Ritah Naigaga
    Corruption has remained one of the major challenges affecting the performance and credibility of government agencies in Uganda. Despite the many reforms and measures instituted, the incidence of embezzlement, procurement fraud, and financial malpractices continues to manifest itself, thereby undermining public service delivery. This study sought to investigate the impact of forensic accounting in the fight against corruption in government agencies in Uganda.The study was guided by four major objectives: to investigate the role of forensic accounting in the identification of corruption, to investigate the effectiveness of forensic accounting techniques in the prevention and control of corruption, to identify the challenges facing forensic accountants, and to identify strategies for improving the use of forensic accounting in the fight against corruption. A descriptive research design was used, which integrated both qualitative and quantitative approaches. The study targeted selected government agencies, including the Uganda Revenue Authority, the Office of the Auditor General, and the Inspectorate of Government. The study used structured questionnaires and interviews to obtain relevant information, which was analyzed using descriptive statistics and thematic analysis to arrive at meaningful conclusions. From the findings, it is evident that forensic accounting is vital in the examination and discouragement of corruption through auditing, fraud examination, and evidence-based reporting. However, the effectiveness is constrained by various factors, including inadequate technical skills, insufficient technological tools, inadequate implementation of recommendations, and insufficient institutional support. The study has shown that forensic accounting is a vital tool in enhancing transparency and accountability in government agencies. It is recommended that more training is needed in the field of forensic accounting, advanced forensic technology should be acquired, and forensic audit departments should be set up in all government ministries and agencies to combat corruption.