FRAUD CONTROL IN THE LOCAL GOVERNMENT SYSTEM; CHALLENGES AND PROSPECTS (A CASE STUDY OF ZARIA LOCAL GOVERNMENT, KADUNA STATE)
Abstract
This study examines the challenges and prospects of fraud control in the local
government system, with a specific focus on Zaria Local Government, Kaduna State. The
study aims to identify the types of fraud prevalent in the local government system,
investigate the challenges facing fraud control, and explore the prospects for effective
fraud control. Using a mixed-methods approach, the study combines survey research
with case study analysis. The findings reveal that financial malfeasance, procurement
fraud, and payroll fraud are common types of fraud in Zaria Local Government. The
study also identifies weak internal controls, lack of transparency, and inadequate
accountability mechanisms as major challenges to fraud control. However, the study
highlights the prospects for effective fraud control through the implementation of robust
internal controls, regular audits, and citizen participation in governance. The study
concludes that effective fraud control is crucial for ensuring transparency,
accountability, and good governance in the local government system. The findings have
implications for policy and practice, and recommendations are made for strengthening
fraud control measures in Zaria Local Government and other local governments in Nigeria. Keywords: Fraud control, local government system, challenges, prospects,
Zaria Local Government, Kaduna S
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