Abstract
This study provides a rigorous, multidimensional examination of technology-enabled compliance systems and their transformative impact on fraud prevention and financial integrity within public governance. Drawing on empirical evidence from integrated financial management systems, predictive and rule-based analytics, continuous auditing frameworks, and automated control architectures, the paper demonstrates how digital infrastructures are reshaping oversight in government finance. Technology enables a decisive shift from fragmented, retrospective auditing to real-time, data-driven assurance, supported by full-population testing, anomaly detection, automated exception reporting, and intelligent risk-scoring models. These advancements strengthen transparency, reduce fiscal leakages, and enhance accountability across ministries and agencies. Yet, the analysis also reveals systemic constraints that complicate digital adoption, including cybersecurity vulnerabilities inherent in expanding government data ecosystems, high modernization costs, institutional resistance, and the growing ethical complexity of algorithmic governance. Skills gaps among compliance professionals further limit the effective use of advanced analytics and AI-assisted monitoring tools. In response, the study argues for a strong policy and institutional agenda, anchored in strengthened legal frameworks, improved data governance, protected whistleblowing channels, and deep cross-sector collaboration to ensure responsible, equitable, and sustainable deployment of these technologies. In all, the paper concludes that technology is an operational enhancement and a strategic deterrent to fraud, offering a structural pathway toward resilient, transparent, and trustworthy public financial management systems.
Keywords
Digital Compliance, Public Financial Management, Continuous Auditing, Predictive Analytics, Algorithmic Governance, Fraud Prevention, Fiscal Transparency, Ai-Enabled Oversight, E-Governance Systems
Citations
IRE Journals:
Osuntoyinbo Tolulope Margaret "Combating Public Sector Fraud Through Technology-Driven Compliance Systems" Iconic Research And Engineering Journals Volume 9 Issue 8 2026 Page 644-661 https://doi.org/10.64388/IREV9I8-1714217
IEEE:
Osuntoyinbo Tolulope Margaret
"Combating Public Sector Fraud Through Technology-Driven Compliance Systems" Iconic Research And Engineering Journals, 9(8) https://doi.org/10.64388/IREV9I8-1714217
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