ARTHUR NGUGI MBUGUA

The study’s objective was to establish the impact of Forensic accounting practices on fraud detection and prevention among Deposit taking SACCOs in Nairobi County. The study was guided by forensic accounting practices that comprised of litigation support, fraud investigation, and dispute resolution. Fraud Triangle theory, Rational Choice Theory, and Routine Activity Theory guided the study in building theoretical constructs. The population constituted of 42 deposit taking SACCOs that have been operational within Nairobi County as at December 2018. Census technique was applied to solicit data from the entire population since the population was relatively small and accessible. Analysis of collected data established that forensic accounting practices have a moderate and positive impact relation on fraud detection and prevention among deposit taking SACCOs in Nairobi County Litigation support has a statically significant relationship with fraud detection and prevention .The study established that fraud investigation and dispute resolution impacts fraud detection and prevention although the relationship was not statistically significant .The study recommends that Deposit Taking SACCOs in Nairobi County should leverage litigation support with a view of detecting and preventing fraud since the approach enhances discovery of information through document examination to unearth important facts, which will aid fraud detection and eventual prevention. Further research should be done to determine how other factors such as Strong Internal Controls, Fraud risk assessment strategy.