THE IMPACT OF AUDITING CHALLENGES IN DETECTING AND PREVENTING FRAUD IN ORGANISATIONS : A CASE STUDY OF RWENZORI BOTTLING COMPANY.
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Date
2025-09-16
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Uganda Christian University
Abstract
In the contemporary business environment, effective auditing practices are
indispensable in the detection and prevention of fraud, which poses a substantial
threat to both the financial stability and reputational standing of organisations. This
study explores the case of Rwenzori Bottling Company, one of Uganda’s leading
beverage manufacturers, to examine how auditing challenges namely the shortage of
experienced auditors, weak internal control systems, and limited access to reliable
auditing tools undermine the organisation’s ability to safeguard against fraudulent
activities. While the adoption of advanced auditing technologies has notably
enhanced fraud detection capabilities globally, especially in developed economies,
their efficacy in the Ugandan context remains limited by inadequate human resource
capacity and infrastructural gaps. Drawing on both global literature and regional
insights, this research seeks to assess the current state of auditing within Rwenzori
Bottling Company, identifying key shortcomings and proposing strategic
recommendations aimed at strengthening audit effectiveness. By fostering a culture
of accountability and transparency, the study underscores the importance of
harmonising technological innovation with skilled human expertise to uphold
corporate governance and financial integrity. The research further outlines the
study’s background, objectives, key questions, and scope including its geographical,
thematic, and temporal parameters thereby laying a comprehensive foundation for a
meaningful inquiry into audit-driven fraud prevention within Uganda’s private sector.