Browsing by Author "Katana, Cosmus Karisa"

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    Forensic Audit Practices and Financial Accountability of Technical and Vocational Education and Training Institutes in Kenya
    (International Journal of Research and Innovation in Social Science, 2025-03-22) Katana, Cosmus Karisa; Atandi, Fred Gichana
    Forensic audit practices play a crucial role in fostering transparency and accountability in government institutions, particularly within the education sector. This paper investigated the relationship between Forensic audit practices and financial accountability in Technical Education and Vocational Training (TVET) institutes in Kenya. Two theories anchored this study which included fraud triangle theory and institutional theory. The target population comprised of 2287 principals where the sample size was arrived by using Yamane formula. This study relied on primary data and secondary data. The primary data was collected through structured questionnaires where 340 questionnaires were distributed through stratified random sampling out of which 327 questionnaires were returned and analysed. The study found out that adherence to forensic auditing practices significantly improves financial accountability in TVET institutions, as measured by transparent financial reporting, effective resource utilization, and reduced misuse of funds. The study recommends that TVET institutions should ensure that internal audit functions operate independently, free from management influence, with unrestricted access to financial records to improve fraud detection and accountability.