FORENSIC AUDITING IN RWANDAN HOSPITALS: DETECTING AND PREVENTING FRAUD IN HEALTHCARE MANAGEMENT

This study investigates the role of forensic auditing in detecting and preventing fraud in Rwandan hospitals, focusing on financial integrity and healthcare governance from 2008 to 2012. A qualitative research design was employed, involving case studies, interviews with healthcare administrators and forensic experts, and analysis of financial reports. Statistical analysis revealed a significant increase in fraud detection post-implementation of forensic auditing mechanisms, with surprise audits improving detection by 46.7% (p < 0.05) and audit software increasing efficiency by 25% (p < 0.05). The findings highlighted billing fraud as the most prevalent issue, rising from 5 to 15 cases annually, and financial losses peaking at RWF 150 million in 2012. Integrating forensic auditing with governance reforms achieved a 40% reduction in financial losses (p < 0.05). Recommendations include institutionalizing forensic auditing, enhancing governance frameworks, and adopting advanced audit technologies. This research underscores the transformative potential of forensic auditing in strengthening healthcare systems.