| Özet notu |
ABSTRACT<br/>For the past decades till present, Fraud is being regarded as one of the highest risk and consequential crime in the early-state environment that needs immediate detection and prevention. The Cameroon economy loses three billion dollars annually on fraud alone and its economic and financial effects continued to increase as time runs out. Fraud prevention is not completely perfect and as a result of this, fraud detection tools and techniques are necessary to facilitate and effectively identify frauds that circumvent or by-pass the preventive measures set in place.<br/>Fraud generally involves financial and economic effects that could have profitability with negative effects and an entity's image. With the advent of emerging technology, in which the production of IT systems plays a central role in the establishment of profitable companies, the amount of data processed has increased so quickly and exponentially which can be very difficult to run for reliable performance. Internal control team members or forensic experts need to look at every transaction that takes place, but unfortunately, this issue can no longer be performed manually, requiring the use of analytical tools and programs forensic data. As the businesses typically work with large quantities of data, it is crucial to follow these processes of continuous auditing in order to detect irregularities in the data stream or behavioral trends, possibly fraudulent and finally to be able to combat they if appropriate, as this may present a danger to the organization.<br/>This research used descriptive statistical methods and techniques in the Cameroonian public sector for possible identification and prevention of fraud. The goal of this study is to critically detect and prevent Cameroonian public sector fraud and economic crimes. This research uses standardized community sample questionnaires (Cates, 1985) consisting of public sector accountants, auditors, executives, and forensic accountants. The findings of this study indicate that software costs, data reliability and consistency, expert systems, password security, table sheet tool, virus protection, ongoing audit, forensic accountants, operational audits, expanded audit committee responsibilities, internal audit evaluations and changes, division of duties, Fraud reporting laws are among the important tools used in the detection and prevention of fraud in the public sector of Cameroon. This work contributes significantly to the prevention and identification of fraud and literature.<br/>Keywords: Fraud Detection And Prevention Techniques, Public Sector, Forensic Data Analytics |