https://cris.library.msu.ac.zw:443 The MSUIR digital repository system captures, stores, indexes, preserves, and distributes digital research material. Sat, 14 Mar 2026 11:46:25 GMT 2026-03-14T11:46:25Z https://cris.library.msu.ac.zw//handle/11408/6996 Title: An Investigation on The Effectiveness of Forensic Auditing on the Detection and Prevention of Fraudulent Activities Authors: Mulonda, Diana Eleanor Abstract: There has been a rapid increase in the number of fraud and corruption cases despite statutory audits being carried out. This led to the rise in demand for forensic auditing services and in response audit firms began offering this service. The audit firms however suffer from lack of adequate resources, training, knowledge and practical experience. Taking into consideration the impact of these factors this research sought to investigate the effectiveness of forensic audit as a tool for the detection and prevention of fraudulent activities using PKF Chartered Accountant as a case study. The research utilized a mixed approach whereby quantitative data was gathered from section A of the questionnaire which had closed ended questions quantified using the Likert scale. Qualitative data was gathered from section B of the questionnaire which had open ended questions and 3 interviews were also conducted. A total of 20 questionnaires were distributed using random sampling, 19 were returned and one lost in the process. To analyze the data the multiple regression method was employed and data was presented using bar graphs and tables supported by explanations. The research revealed that there is a positive relationship between training, level of education and ability to detect and prevent fraud. It was also found that litigation support service has a huge role to play in the effectiveness of forensic auditing in detecting and preventing fraud. Recommendations were made towards increase in training sessions as well as engaging in training and development programs to fully equip auditors with knowledge. Wed, 01 Jan 2020 00:00:00 GMT https://cris.library.msu.ac.zw//handle/11408/6996 2020-01-01T00:00:00Z Mulonda, Diana Eleanor https://cris.library.msu.ac.zw//handle/11408/6995 Title: Analyzing the impact of cost control and reduction practices on mining companies’ profitability. A case of Mimosa Mining Company Authors: Mandaza, Kudzai Abstract: panies’ profitability and Mimosa Mining Company was used as case study thereby generalizing the results to the mining industry. Research objectives and questions were established and these guided the researcher in coming up with relevant literature related to the study. The research employed a quantitative research methodology to enable numerical analysis of data. The research population consisted of twenty five respondents. A survey was conducted and data was collected using a questionnaire thereby answering the research questions. Data collected was presented in various ways such as contingency tables and graphs. The data was then analysed using linear regression on SPSS software so as to establish a relationship between the variables of the research. Some of the findings of this research were that there is a direct relationship between cost management and profits, there is an inverse relationship between costs and profits and there are cost management techniques which are effective and some which are not effective in the mining industry. The study recommended that cost management techniques which best suit an unstable economy should be adopted. Areas which the researcher thought needed further research were also highlighted. Fri, 01 Jan 2021 00:00:00 GMT https://cris.library.msu.ac.zw//handle/11408/6995 2021-01-01T00:00:00Z Mandaza, Kudzai https://cris.library.msu.ac.zw//handle/11408/6994 Title: An Assessment of the Effectiveness of Cost Recovery Methods for Financial Sustainability in Government Hospitals: Case of Parirenyatwa Hospitals Authors: Shereni, Rujeko Olga Abstract: This study sought to assess then propose an effective cost recovery method for financial sustainability in government hospitals. The research problem was serious deterioration of infrastructure and shortage of medical equipment in government hospitals due to lack of funding. The main objective was to assess and propose an effective cost recovery method for the financial sustainability in government hospitals. The reviewed literature specified that traditional costing systems have been abandoned and nowadays activity-based method (ABC) is being used by some hospitals as a cost recovery method that aid financial sustainability. Purposive sampling was used selecting the participants. The research approach used was a case study and a mixture of both quantitative and qualitative methods were used. The population for this study was made up of employees of Parirenyatwa Hospitals, MoHCC, CIMAS and PSMAS medical aid societies. The sample was 112 participants, only 110 responded. Telephone interviews, emails and questionnaires were the tools used to gather information. Descriptive statistics were computed and chi squared and Pearson exact tests were calculated using STATA 16. The study identified poor leadership, government policies, organisational culture, financing complications, economic hardships facing the country, as some of the existing challenges affecting cost recovery. Conclusions drawn were that there is room for improvement in the way the government hospitals are conducting their cost recovery procedures and processes. The research recommended the government and MoHCC to invest in automation for costing and billing of services and ABC costing adoption. The government is further recommended to engage in policy monitoring and evaluation in the health sector so as to get immediate feedback on the effect of its policies on institutions like hospitals. Further studies are needed to explore financial sustainability in the health sector. Wed, 01 Jan 2020 00:00:00 GMT https://cris.library.msu.ac.zw//handle/11408/6994 2020-01-01T00:00:00Z Shereni, Rujeko Olga https://cris.library.msu.ac.zw//handle/11408/6993 Title: An Investigation On The Impacts Of Accounting Information Systems (Ais) On Financial Reporting- A Case Of Love For Africa Authors: Chinyowa, Isaac Tapiwa Abstract: The inception of AIS has assisted various organizations globally, thus through the enhancing profitability, relevance of organizations in various industries, improved decision making process of business among other benefits. However from available literature, scant evidence actually point to the extent to which the AIS has contributed to the financial reporting aspect of business. This research therefore focused on this aspect thus investigating the impacts of AIS to the financial reporting aspect with particular focus to Love for Africa. The study adopted a mixed approach in the gathering of the necessary data required for the attainment of the research objectives, the major instruments in use being the questionnaires and interviews. The findings obtained from the research were presented in graphical formats which included tables, pie charts and graphs. An in-depth analysis was also conducted using the regression analysis. Ultimately the findings obtained and recommendations made were also outlined at the end of the research project and these included cost, operational efficiency and efficiency in the financial reporting aspect within Love for Africa, however there were notable challenges encountered in the use of the AIS these included, inadequate security measures over the AIS and regular system reviews was noted to be a cause for concern within the organization. In conclusion suitable recommendations were provided, and these included constant review of systems, improvement in security measures among others. Wed, 01 Jan 2020 00:00:00 GMT https://cris.library.msu.ac.zw//handle/11408/6993 2020-01-01T00:00:00Z Chinyowa, Isaac Tapiwa