Abstract:
Numerous high-profile examples of financial fraud over the past two centuries
show that scams have long existed. KPMG (2012) found that 74% of all African
fraud cases were recorded in only four countries: Nigeria, Kenya, Zimbabwe, and
South Africa. Data mining has been utilised in some affluent nations to combat
healthcare fraud and misuse. However, in Ghana, the literature suggests that there
has been little investigation involving healthcare fraud for data mining techniques.
The general research objective of this study is to establish the extent to which audit
practices contribute to the success of fraud detection and prevention in Ghana
Adventist health services. The researcher used a descriptive survey approach to
determine whether there is a significant association between the degree of internal
audit practices and the level of fraud detection and prevention. This study’s
population consisted of 168 people, and simple random of 103 respondents was
selected to answer the questionnaire. The data was analyzed using the regression
analysis technique to reveal the effect of internal audit practices on fraud detection
and prevention in Adventist health services. The study finding reveals that fraud
activity is detected regularly in their facility. As a result, effective fraud risk
management necessitates more than just ensuring an effective system of internal
controls. However, it was recommended that internal audit functions in healthcare
organisations be independent of detecting fraud fairly.
