The Link between Occupational Fraud and Public Service Delivery in Kenya

Abstract

This study examines the link between occupational fraud and public service delivery in Kenya, guided by three objectives; to examine the link between corruption and public service delivery in Kenya, to examine the link between asset misappropriation and public service delivery in Kenya and to examine the link between financial statement fraud and public service delivery in Kenya. The study is anchored on the fraud triangle and fraud diamond theories. We adopt a descriptive research design and employ purposive and systematic sampling to select the study respondents. The study focuses on those who were in the final stages of the service delivery process. Qualitative and quantitative data was collected through interviews and questionnaires. We find a statistically significant negative link between occupational fraud and public service delivery. Thus, the government should formulate and implement policies to curtail occupational fraud. Furthermore, employees should be educated on fraud policies as well as implications for engaging in fraudulent activities as soon as they are hired.

Key Words: Asset Misappropriation, Corruption, Fraud triangle, fraud diamond, Occupational Fraud and Public Service Delivery.