ACCOUNTANCY THE ROLE OF AUDITORS IN PREVENTION OF FRAUD IN BANKING INDUSTRY OR BANKS

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ACCOUNTANCY THE ROLE OF AUDITORS IN PREVENTION OF FRAUD IN BANKING INDUSTRY OR BANKS

ABSTRACT: This research work is design to achieve a specific purpose on the role played by Auditors in protection of public funds in the Banking Industry. The research goes into providing a systematic financial accountability that will promote proper stewardship of asset deter wastes, dishonesty and promote effectiveness of reasonable cost. However, the literature review helps to ascertain other writes view concerning the subject of the study which explain how banking Industry is so organized in such a way that fraud could be detected easily and on time just because particular audits are assigned to particular personnel.  The data used for this work was collected from primary and secondary source. Questionnaire were also used (200 in number) 120 were retained on filled while 20 missed on transit and total used was 60 in number. Against the background invaluable and reliable discovers were made. Finally, the research recommends that the  legislative are of government should make it mandatory for the accountant general to submit financial statement of banking Industry account to audit department for audit work within 6(six month of auditors to be given power to execute or enforce its finding after its work has been review by the public  account committee (P.AL).

TABLE OF CONTENT

CHAPTER ONE

INTRODUCTION

1.1  Background of the study

1.2  Statement of the problem

1.3  Objective of the study

1.4  Research Questions

1.5  Research Hypothesis

1.6  Significance of the study

1.7  Scope of  the study

1.8  Definitions of Terms

CHAPTER TWO

LITERATURE REVIEW

2.1  Fraud

2.2  Conduct of an Auditor

2.3  Auditor and his contribution toward efficient Management of Government Establishment E.G. Banking Industry.

CHAPTER THREE

RESEARCH DESIGN AND METHODOLOGY

3.1  The design of the research work

3.2  Area of study

3.3  Population size

3.4  Sources of Data Collection

3.5  Sampling Method

3.6  Validity and Reliability of Instrument

3.7  Method f Data Analysis

3.8  Instrument of data Collection

3.9  method of data collection

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

CHAPTER FIVE

5.0  Finding, Conclusion and Recommendation

5.1  Summary of Finding

5.2  Conclusion

5.3  Recommendation

5.4  Limitation of study

Reference

Research Questionnairea

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