International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Volume 8 Issue 5
September-October 2026

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The Role of Forensic Data Analytics in Strengthening Segregation of Duties and Expenditure Oversight in Zimbabwean Urban Local Authorities

Author(s) Mr. Emmanuel Chikoo, Mr. Vincent Kanhukamwe
Country Zimbabwe
Abstract This study investigates the role of forensic data analytics (FDA) in strengthening segregation of duties and expenditure oversight in Zimbabwean urban local authorities, drawing on evidence from Chitungwiza Municipality, Norton Town Council, Goromonzi Rural District Council, and Ruwa Local Board over 2020 to 2025. The research responds to a deepening financial governance crisis in the sector, evidenced by widespread failure to submit financial statements and persistent expenditure irregularities concentrated in procurement. A convergent parallel mixed-methods design combined a multi-council case study with a sector-wide survey of 198 respondents drawn from finance, internal audit, and procurement personnel, semi-structured interviews, focus groups, and the development and pilot testing of an open-source FDA prototype at Ruwa Local Board. Existing segregation of duties controls were found to be structurally inadequate, with a sector-wide mean effectiveness score of 2.63 out of 5. Multiple regression analysis incorporating FDA adoption, top management support, information and communication technology (ICT) infrastructure and data quality, local authority type, and respondent experience explained 70.0 percent of variance in segregation of duties effectiveness (R2 = 0.700, p < 0.001), with FDA adoption the strongest predictor (beta = 0.524, p < 0.001). The FDA prototype identified 12 additional suspicious transactions worth ZiG340,000 undetected by conventional audit. It is concluded that FDA offers a statistically validated, cost-effective pathway to strengthening internal controls in resource-constrained local government settings, provided institutional commitment and technical readiness accompany adoption.
Keywords Forensic Data Analytics, Segregation of Duties, Internal Controls, Local Government, Zimbabwe, Expenditure Oversight
Field Business Administration
Published In Volume 8, Issue 5, September-October 2026
Published On 2026-09-11
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E-ISSN 2582-2160
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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