Introduction come up with interesting findings and some conclusions

IntroductionIn this chapter the researchseeks to summarize, make conclusions and give recommendations on the impact offorensic accounting in solving financial and economic crimes in Cameroon,basing on the findings presented and making reference to the objectives set.

Recommendation for further study shall also be made. Summary of ResearchThe study sought to analysethe impact of forensic accounting in solving financial and economic crimes inCameroon. The main objectives of the study were to find out if forensicaccounting was an effective means of solving economic and financial crimes in Cameroonand whether organisations should engage forensic accountants to break thepuzzle on fraud perpetration.  A sampleof 50 employees, 10 employers and one regulator was used. This study was motivatedby the fact that Cameroon is rated one of the most corrupt countries with highincident of corruption in Africa. This has not been an easyresearch as the area of forensic accounting/investigation was a new professionwhich many people in Cameroone did not understand.

Others were also not willingto be interviewed due to issues of confidentiality within their organisations.Regardless of these constraints the research managed to come up withinteresting findings and some conclusions were made. ConclusionsFromthe findings that the researcher obtained in fulfilling the objectives of thestudy on the analysis of the impact of forensic accounting in solving financialand economic crimes in Cameroon, the researcher came with the followingconclusions: Cameroon does have an inactive and inexperienced regulator (ONECCA) who regulates Accountants and lack the skills set to regulate Forensic Investigators/Accountants. The role of Forensic Accountants is not understood by most people. Most organisations do not have Forensic services departments within their organisation. Both employers and employees believe that forensic accounting is effective in solving fraud cases. The most prevalent type of fraud in Cameroon is:a.      Theftof cash, physical assets or confidential information.

b.     Procurementfraud.c.      Fraudulentexpenses.

d.     Briberyand corruption.                       RecommendationsTheresearcher has suggested a number of recommendations on the impact of forensicaccounting in resolving financial and economic crimes in Cameroon.  There is need for creation of a body either through an Act of Parliament or otherwise, which regulates the operations of all Forensic Accountants / Investigating professionals. In the Republic of South Africa such a body exists which is known as Institute of Commercial Forensic practitioners, (ICFP) and Cameroon could take a cure from that.   There is need for Colleges and other Institutions of Higher Learning to start offering courses around the area of forensic accounting / investigations so that the nation can develop its own professionals who will help the country in the fight against fraud.

Organizations should strive to have fully-fledged Forensic Services department with well qualified professionals who will assist the organization in breaking the puzzle on fraud cases. This is paramount at such a time when criminals very sophisticated. Continual training for personnel with responsibility of fighting crime should be mandatory. This will help forensic experts to stay abreast with ways that criminals use in perpetration of crimes.

It is also recommended that the nation work with internationally recognized institutions such as International Institute of Certified Forensic Investigation Professionals, IICFIP Inc. The body’s mission is to promote excellence of forensic investigation skills globally by carrying out accreditation and other training in all countries across the globe evolving standards for forensic investigation processes and creating a process for validating new approaches to forensic investigation. To create a Common Body of Knowledge for forensic investigation processes. The nation of Cameroon should take advantage of this body which is also in the United Nations System under ECOSOC to help in setting up its own national body according to the laws of the country.  Suggestions for future researchForensic investigation is anew profession in most countries in Africa and beyond and Cameroon is notspared, therefore there may be a need to study further the impact of forensicaccounting on solving economic and financial crimes in Cameroon. Further studywill help in unravelling how best organisations can take advantage of this newprofession which seems to be a magic in resolving fraud cases.