Browsing by Author "Madembwe, Ephraim"

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    The perception of fraud in the road construction industry in Tanzania: the case of projects under TANROADS.
    (University of Dar es Salaam, 2018) Madembwe, Ephraim
    This study examined the perception of fraud in the road construction industry in Tanzania specifically to project managed by TANROADS. It has been perceived by the public that the construction industry attracts loophole of committing frauds in various stage. Therefore the study focused on looking for the opportunity, pressure and the rationalization of fraud in the road construction industry with a view of bridging that perception with the actual facts. The study adopted the explanatory research design and the target population was the TANROADS staff. A sample size of 50 staff and players in the construction sector to the project managed by TANROADS was chosen and administered with questionnaire. In order to achieve the objective, the sizes of sample were determined using confidence level approach whereby adequate sample size was selected by specifying the precision of the estimate and the desired confidence level. Moreover, the data collected were analysed and processed by using descriptive analysis of percentages techniques to show the relationship of fraud, opportunity, pressure and rationalization. The findings of the study revealed that pressure, opportunity and rationalization are also the key factors towards the commitment of fraud in road construction industry in Tanzania. Based on the findings of the study management override, and there are lack of proper system of internal control, lack of operating procedures at project site, underpayment of staff in the road construction, financial problems and lack of implementation of internal audit recommendations still cause the commitment of fraud in the construction industry.