Financial Fraud Examination and Forensic Investigations of Government Entities and Private Organizations in Cameroon

94 Pages Posted: 20 May 2013 Last revised: 1 Apr 2014

See all articles by Dr. Abangma Ferdinand Enoayuk

Dr. Abangma Ferdinand Enoayuk

ENEO Cameroon; University of Bamenda; Standard Chartered Bank

Date Written: January 10, 2013


Investigating financial fraud examination, interviews are often conducted, audits, and other accounting tools to reap relevant information that piles up evidence and clues in detecting the lapses and root cause that stimulated the fraud. For this process to be effective the interviewer has to come up with tactics in conducting the interview to determine if an interviewee is being truthful or not. Before an interview is conducted, at least two people should be involved in the process, one person will be more involved in the interview process and basic jotting and also concentrating on the interviewee countenance when he or she respond to the questions while the other forensic expert will be recording the response from the interviewee. At the end of the interview both forensic experts can analyze whether the interviewee was lying or not. The minimum or basic tools that are needed for the interview to be conducted should involve the interview schedule, a checklist, an audio recording device, a pen for jotting, a laptop or palmtop. The commonest internal highlights that are easy routes to fraud flow are weaknesses in corporate governance, internal control of designed processes and their lapses, failed examination and recommendation of potentially alleged loopholes for operational risk measures.

Keywords: Fraud Examination, Interviewer, Interviewee, Forensic Expert, corporate governance, operational risk measures, internal control, processes

JEL Classification: J43

Suggested Citation

Enoayuk, Dr. Abangma Ferdinand, Financial Fraud Examination and Forensic Investigations of Government Entities and Private Organizations in Cameroon (January 10, 2013). Available at SSRN: or

Dr. Abangma Ferdinand Enoayuk (Contact Author)

ENEO Cameroon ( email )


University of Bamenda ( email )

Higher Institute of Commerce and Management
University of Bamenda
Bambili, North West 64
+23795947900 (Phone)

Standard Chartered Bank ( email )


Here is the Coronavirus
related research on SSRN

Paper statistics

Abstract Views
PlumX Metrics