000			03679nam a22002777a 4500
003			KOHA_MİRAKIL
005			20210728145139.0
008			201008b cy ||||| |||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_ceng
090			_aYL 1768 _bN38 2020
100	1		_aNDUNU, CHIBELIE
245	1	0	_aDETECTION AND PREVENTION OF FRAUD THROUGH FORENSIC DATA ANALYTICS IN THE CAMEROONIAN PUBLIC SECTOR/ _cCHIBELIE NDUNU; SUPERVISOR: AHMAD ABU ALRUB
300			_aXI, 101 sheets; _btables, figures, _c30.5 cm _eCD
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MSc) - CYPRUS INTERNATIONAL UNIVERSITY INSTITUTE OF GRADUATE STUDIES AND RESEARCH ACCOUNTING AND FINANCE DEPARTMENT
504			_aIncludes bibliography sheets 91-96
520			_aABSTRACT 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. 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. 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. Keywords: Fraud Detection And Prevention Techniques, Public Sector, Forensic Data Analytics
650	0	0	_aAccounting fraud
650	0	0	_aAccounting
700	1		_aSUPERVISOR: ALRUB, AHMAD ABU _91656
942			_2ddc _cTS
999			_c141058 _d141058