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CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Auditing is an independent appraisal process often governed by statute for examining, investigating and verifying the financial statements of any organization or entity by a qualified person appointed to do the…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The computer machine and computer technologies are both human oriented. Though, the computer is brilliant and intelligent, it cannot compete with human. This is to say that the computer technology excellence of…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The recent global financial crisis, which had its roots in the banking sector, highlighted, except from the existing regulatory gaps, the lack of proper and efficient internal audit functions…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Taxation is not a new word in Nigeria or the world as a whole. In Nigeria, taxation has been in existence even before the coming of the colonial men…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The level of fraud in the present day Nigeria has assumed on epidemic dimension. It has eaten deep into every aspect of our life to the extent that a three years…
ABSTRACT Cases of frauds and foreign in banks have not only become incessant but have also been on the increase in recent years. Although frauds and foreign in banks are global phenomena, their growth in Nigeria Deposit Insurance Corporations (NDIC)…
CHAPTER ONE 1.1 INTRODUCTION The Institute of Charter Accountants defines the concept internal control system as “The whole system of control financial and otherwise established by the management in order to carry on the business of the enterprise…
ABSTRACT This project is on the role of Auditors in controlling fraud in government owned establishment, (A case study of State Primary Education Board Enugu). It is aimed at knowing the need of auditors in government establishment how fraud can…
ABSTRACT This research work is design to achieve a specific purpose on the role played by Auditors in protection of public funds in the government establishments, ministries or government parastatals. The research goes into providing a systematic financial accountability that…
ABSTRACT The topic “Automated forensic auditing and fraud control in Nigeria” is a critical concept in modern days accounting, and our country Nigeria is not left out in its practice. This research aims at pointing out the rationale behind fraudulent practices as…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study The Institute of Internal Auditors (IIA) (2001) defines fraud as “an array of irregularities and illegal acts characterized by intentional deception”. Turner (in Elliot & Willingham, 1980:97) and Robertson (2002:5) define fraud…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO’THE STUDY Saying that fraud is an important (however not loved) part of business, is nothing new. Fraud is a million dollar business, as several research studies reveal. Among them are important surveys of Price…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY It is feared that the inability of management to ensure effective enforcement to rules and regulation have rendered the operation of internal control system in the Banking industry open to abuse. The…
CHAPTER ONE INTRODUCTION 1.1 Background of the Study The word fraud refers to the irregularities involving the use of criminal deception to obtain an unjust or illegal advantage. It send a wave of doubts, curiosity, anxiety and concern to people…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY One of the functions of the commercial banks in Nigeria is clearing of cheques through Central Bank of Nigeria. Clearing of cheque could be defined as the process by which the validity…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study There is a general awareness all over the world for the need to pay greater attention to the improvement of government establishment. The reason is obvious, government constitutes the largest single business…
ABSTRACT This project work investigates the role of auditors in the detection and prevention of fraud in some selected business organization. In carrying out this research work, textbooks were consulted for related literature as well as questionnaires and oral interview…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Government parastatals are those institutions established by government to provide essential goods/services to the people at affordable prices. The government at various levels invests billions of Naira in parastatals for the interest…
EVALUATION OF FRAUD CONTROL MEASURES IN THE NIGERIAN BANKING SECTOR (A CASE STUDY OF CENTRAL BANK OF NIGERIA, KADUNA BRANCH) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Fraud is an intentional deception made for personal gain or to…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY One of the primary reasons for an independent audit is the inherent potential conflict between an entity’s management and users of its financial statements. Management has an incentive to the information presented…