Audit Practice and Fraud Control in Private Tertiary Institutions in Cameroon: A Systematic Review

Kengne Fotsing Prosper, Prof. Molem Christopher Sama and Prof. Ebai John Egbe
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Kengne Fotsing Prosper: Department of Accounting, University of Calabar, Nigeria
Prof. Molem Christopher Sama: Faculty of Economic and Management Sciences, University of Barnenda, Northwest Region, Cameroon
Prof. Ebai John Egbe: Department of Accounting, University Institute of the Gulf Guinea Douala, Cameroon

Art and Society, 2025, vol. 4, issue 8, 59-68

Abstract: The study examined Audit practice and fraud control in private tertiary institutions in Cameroon: a systematic review. Audits are concerned with improving the quality of the private sector administration by assisting and encouraging agencies to achieve better practices in areas such as asset management, accounts processing, audit committees, the use of accrual information and debt management. Organization wishing to conduct its business in an orderly and efficient manner and to produce reliable financial accounting information to the entire stakeholders need some measures of control to minimize the effect of endemic business failure. Audit should conform to the structure of the organization and be related to decision centers accountability for performance. Audit is a review of any part of an organization operating procedures and methods for the purpose of evaluating efficiency and effectiveness. It is concluded that, auditing is aimed at prevention of mistakes, shortcomings and misdeeds in the private administration. It is a management function which seeks to ensure that operations are working according to plan.

Keywords: audit practice; fraud control; private tertiary institutions; audits (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:bdz:arasoc:v:4:y:2025:i:8:p:59-68

DOI: 10.63593/AS.2709-9830.2025.09.005

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