Özet:

A rise in fraud and financial crimes in the public sector continues despite attempts by the Bangladeshi government to reduce corruption through measures such as the establishment and strengthening of accountability mechanisms as well as encouraging worldwide best corporate practices. The qualitative data for this study was gathered through interviews. For the interview, 100 accounting professionals were chosen from 10 public organizations in Bangladesh. There is an assessment of the fraud risk of a forensic accountant and auditor in the Bangladeshi public sector, as well as the requirements for capability and competency. When it comes to fraud prevention, detection, and response, forensic accountants scored far higher than auditors. The implications of this study could lead to a reduction in fraud and fraudulent activities in the Bangladeshi public sector, as well as the promotion of institutional, regulatory, and legal frameworks, and the creation of awareness within accounting and audit.

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