Abstract:
The study aimed at examining the influence of internal control system on fraud detection in Tanzania, a case of higher learning institution in Arusha region, Descriptive research design was used as a research design and the population for the study were 36 respondents. To achieve the purpose data were collected using questionnaires. Data were analyzed using descriptive statistical technique as a processing component of SPSS software computer program. The study applied correlation analysis and multiple linear regression equation with the technique of estimation being Ordinary Least Squares (OLS) so as to establish the influence of internal controls system on fraud detection. The study found that a significant positive association exists between policy compliance, artificial intelligence and risk assessments culture and had detection The other predictor variables employed in the study did not have an effect on the response variable. The study concluded that that higher levels of policy compliance, artificial intelligence and risk assessments culture lead to higher levels of fraud detection. The study recommended that the governments formulates strong internal controls in public university. and other public institutions in order to control fraud The same recommendations can also be made to private firms, Management of public and private organizations, alike can strengthen internal controls particularly imposing policy compliance, artificial intelligence and risk assessments culture to mitigate fraud
