THE ROLES OF INDEPENDENT AUDITORS IN
FRAUD CONTROL IN NIGERIA
FRAUD CONTROL IN NIGERIA
ABSTRACT
This research examines the roles of
independent auditors in fraud control in Nigeria. It focuses on the extent
to which independent auditors are responsible for fraud prevention, detection
and control.
independent auditors in fraud control in Nigeria. It focuses on the extent
to which independent auditors are responsible for fraud prevention, detection
and control.
The population of this study includes
professional accountants and other people with accounting qualifications and
experience.
professional accountants and other people with accounting qualifications and
experience.
The main sources of data comprised of
both primary and secondary sources. The primary data were obtained from the
respondents through questionnaire while the internet, relevant textbooks,
articles in journals and relevant unpublished materials were used to obtain
secondary data.
both primary and secondary sources. The primary data were obtained from the
respondents through questionnaire while the internet, relevant textbooks,
articles in journals and relevant unpublished materials were used to obtain
secondary data.
Data collected
for this research were analysed through the use of tables, percentage and chi –
square.
for this research were analysed through the use of tables, percentage and chi –
square.
From the findings of this research, it was discovered
that respondents are very concerned about the problem of fraud and they placed
that high expectation on independent
auditors duties in fraud control. This perception is in contrary with the
stated objective of an audit as stipulated in ISA 200 which merely required
auditors to form an opinion on the financial statement but not on fraud
prevention and detection.
that respondents are very concerned about the problem of fraud and they placed
that high expectation on independent
auditors duties in fraud control. This perception is in contrary with the
stated objective of an audit as stipulated in ISA 200 which merely required
auditors to form an opinion on the financial statement but not on fraud
prevention and detection.
The research concludes that the primary objective of
an independent auditor is not only to prevent and detect fraud but nevertheless
they still have their own parts to play in fraud control in Nigeria.
an independent auditor is not only to prevent and detect fraud but nevertheless
they still have their own parts to play in fraud control in Nigeria.
TABLE OF CONTENTS
Pages
Title
Certification
Dedication
Acknowledgements
Abstract
Table
of Contents
of Contents
CHAPTER ONE
1.0
Introduction
Introduction
1.1
Background of the
Study
Background of the
Study
1.2
Statement of the
Problems
Statement of the
Problems
1.3
Objectives of the
Study
Objectives of the
Study
1.4
Significance of
the Study
Significance of
the Study
1.5
Research
Questions
Research
Questions
1.6
Research
Methodology
Research
Methodology
1.7
Scope of the
Study
Scope of the
Study
1.8
Definition of the
Terms
Definition of the
Terms
CHAPTER TWO
2.0 Literature
Review
Review
2.1 Independent
Auditor
Auditor
2.2 Independent
Auditor responsibilities in Fraud
Detection
Auditor responsibilities in Fraud
Detection
2.3 The Menace of Fraud in Nigeria
2.4 Empirical Studies on Fraud Detection
2.5 Enhancement
of Independent Audit to
of Independent Audit to
Include Fraud Detection
2.6 Zweifel
Theory
Theory
CHAPTER THREE
3.0 Research
Methodology
Methodology
3.1 Sources
of Data
of Data
3.2 Population
3.4 Sampling
Techniques
Techniques
3.5 Method of
Data Collection
Data Collection
3.6 Method of Data Presentation and Analysis
CHAPTER FOUR
4.0 Data Analysis, Interpretation and
Discussion of Findings
Discussion of Findings
4.1 Interpretation of Items
4.2 Analysis of Data
4.3 Analysis of Tables
4.4.1 Test of
Hypothesis I
Hypothesis I
4.4.2 Test of
Hypothesis II
Hypothesis II
4.4.3 Test of Hypothesis III
CHAPTER FIVE
5.0 Summary of Findings, Conclusion and
Recommendations
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations
Bibliography
Appendix: (Questionnaire)
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