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Forensic Accounting Practices and Payroll Fraud in Judicial Division of Cameroon: A Theoretical Review

Kengne Fotsing Prosper, Chenui Armand Phobuh, Bassey Bassey Ubi , Robina, Julius Omalekor

Abstract

The study examined forensic accounting practices and payroll fraud in Judicial division: A theoretical review. Theory of Reasoned Action has been consistently utilized in behavioral research. The basis of TRA is built on the assumption that human beings make systematic use of the information available to them before they make decisions. Forensic accounting practices include assessment of losses and potential damage awards, application of tax law knowledge, conducting and assisting with internal investigation, acting as proficient eyewitnesses in law courts and so on. Forensic accounting can serve as a potential tool for combating payroll fraud in the identification of payroll fraud cases. The study finds that forensic accounting affect payroll fraud. The study recommended that Judicial Division should firm-up its forensic accounting practices to make it more effective in fishing out ghost workers in the payroll. Judicial Division should carefully scrutinize timesheet to reduce the occurrence of timesheet fraud.

Keywords

Forensic accounting practicespayroll fraudjudicial division

References

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