The study investigated the impact on the use of audio visual aids in teaching financial accounting in senior secondary schools in Ado –Local Government Area, Ekiti. The study also addressed extent to which comprehension of students taught accounting using audio-visual aids differs from those taught using chalk and talk teaching process.

The study comprised of some selected senior secondary school students offering financial accounting in Ado Local Government Area of Ekiti State. Five (5) senior secondary schools were purposely selected in Ado Local Government Area of Ekiti State. One hundred (100) students were randomly selected  as respondents.

The findings revealed that the use of audio-visual aids, facilitate and ease better understanding, capture of more authentic instruction with better view of image and general sharpening of intelligence. This indicates that large class rooms are needed; there are problems of effective communication and the ability to cater for the individual differences in learners and their specific needs. The positive method of over coming this problems is to use the public address system for effective  communication and the overhead projector for projecting clear, large images for the audience. The use of Audio-visual aids will place the talents of our best teachers at the disposal of millions of viewers at the same time.  In the light of the findings, the following recommendations are made; that there is ardent need for government and state holders to provide audio-visual aids in schools to facilitate teaching-learning process. And that there is compelling need to secure a stable source of power in the schools to ensure sustainable use of instructional materials particularly audio-visual aids.











Background of the Study

Statement of the Problem

Research Questions

Purpose of the Study

Significance of the Study

Delimitation of the Study

Definition of Terms


Concept of Audio-Visual Aids

Types of Audio-Visual Instructional Aids

The importance of audio-Visual Aids in Teaching and Learning Process

Factors  Militating against the Effective uses of Audio Aids

Academic Performance

Concept of Comprehension

Concept of Demonstration

Concept of Cooperation



Research Design

Population of the Study

Sample and Sampling Techniques

Research Instrument

Validity of Instrument

Reliability of Instrument

Procedure for Data Collection

Data Analysis














Table 1:  Extent Comprehension of students taught accounting using

audio visual aids differs from those taught using chalk and talk

teaching process.

table 2: Audio Visual Impact on Students’ Academic Performance

table 3: Extent Demonstration of Students taught Accounting using

Visual Aids differ from the those taught using Chalk and Tack teaching process



Background of the Study

Society today is characterized by application of modern information and communication technology in the global economic, which has cut across private and public sector, to ensure efficiency and effectiveness on job performance among workers. But it becomes an heartbreaking news that many establishment both private and public folded up due to fraudulent acts of management and employees. Roberts (2000), disclosed that, fraud has been in existence since people have been around. Somebody trying to con somebody else, to offer them invalid deal, or to manipulate things to their own advantages so that things come incredibly easy. While crime of deception are well established in history, technological, social, demographic and economic development have brought about changes in the forms fraud takes and how it is perpetrated.

Awe (2008), defines fraud as the intentional alteration of records accompanied by the defalcation of assets in order to deceive certain group of people for the benefit of the perpetrator. Defalcation refers to pilfering of money or goods by employee of a company, which is either by junior or senior staff. Although, not all frauds are accompanied by the defalcation of assets but majority of frauds perpetrated by low and middle level officers normally involved the defalcation of assets.

Roberts (2000) opined that fraud involved the use of dishonest or deceitful conduct in order to obtain some unjust advantages over someone else.   Chapman (2000) argued that, fraud is not a victimless crime. Fraud robs government, companies and the entire community of scarce resources. This means that ultimately individuals suffer through company downsizing, redundancies and also restriction on good and services.  Auditors regard fraud as deliberate steps by one or more individual to deceive or mislead, with the objective of misappropriating assets or business, distorting an organization apparent financial performance or position by management, therefore fraud escapes detection indefinitely.

According to Chapman (2000), fraudsters believed that; fraud involves less trauma, the reward are far greater and the penalties substantially less than other forms of crime. Moreover, both private and public sectors have traditionally categorized financed losses under a number of headings like:


–        Running cost of organization activities

–        Losses arising from transactions

–        Bad debt arising from transactions

–        Cost of purchasing tangible asset etc.         To suit internal management report. This has hindered the establishments in identifying the magnitude of fraud losses. The frequency of which fraud occurs in any sector will determine its effective and efficient performance and if it not handle with care, it can lead to corporate failure.

Jack, Wally and Smicliauskas (2001), also refer fraud as intentional misrepresentation of financial statement, by one or more individuals, among management, employees or third parties and it may arise from:

  1. Alteration or falsification of accounting records.
  2. Intentional omission of some transaction from records.

iii.      Misappropriation of assets or theft of assets.

  1. Records of transaction without substance
  2. Intentional misapplication of accounting policies.

The prevention and detection of fraud are two of the great challenges in public sector. And in years to come, success in dealing with fraud will enhance business reputation, save resources in the economic and reduce personal hardship that fraud causes to countless victims each year.

Fraud involves the use of deception or deceitful act to obtain a benefit that will cause trauma to others. The circumstances in which fraud can exist are enormously diverse. Some of which are: commercial fraud, fraud against government consumer fraud, migration fraud, security fraud, computer and telecommunication fraud, insurance fraud, charitable contribution fraud, advance fee fraud etc, moreover, new opportunities for deceptive conducts arise daily.

Government action is important but ultimately it can only be one component of a comprehensive response to fraud. The public sectors need to focus on controlling fraud, if we are to make a different in this present generation. Fraud must be seen as apart of everyday management, not an activities to overlooked, only to be considered when crisis occurs. Fraud should be managed as apart of corporate risk management strategies. Fraud in any environment should be reported and those responsible should be brought to justice and successful conviction of the fraudsters. Conviction shows the community that fraud is a serious crime that will not be tolerated by government.  However, one of the principle reasons for the existence of public accounting profession is to attest, that is to prove that something is genuine, true, or believable especially in the court of law. The process of performing this function of proving is referred to as audit.

According to Tunde (2012), audit is an independent survey of any entity, whether profit or non-profit oriented, irrespective of its size or legal form, when such examination is conducted with the hope of expressing opinion. The examination conducted by an auditor provides the objective evidence that enable the auditor to express an informed opinion on the financial statement.  Awe (2008), submitted that, auditing is an independent examination of books and account of an organization by a duly appointed person, to give an opinion as to whether the account show a true and fair view and comply with relevant statutory guidelines. He further explained the concept of independence to mean, that, the auditor is free from influence of his personal interest and biases and that of the directors. The examination of the books is the methodical review of the books of account. Also true and fair view means that, the financial statement is a true summary of the books of account and records of the entity.

It may be helpful to ask the question, who is qualified to perform audit work? We can say that, the person must be birth technically competent and independent of the entity being audited. Audit consists of searching investing action of the accounting records and other evidence supporting those financial statement. This is to determine whether the financial statement provides a fair and reasonable picture of the entity’s financial position.

Forensic accounting is a new and fact developing associated accounting discipline. It is the application of financial skills and an investigative mentality to resolve issues, conducted within the context of the rules of evidence. As a discipline, it encompasses financial expertise, fraud knowledge and understanding of the business reality and the working of the legal system. They assist in regulating compliance at all levels, not only for public sector but also businesses and in some instances individuals are complying with applicable legislation.

Forensic accounting is focused upon the identification, interpretation and communication of the evidence of economic transaction and reporting events in terms of fraud, robbery, window dressing of financial statement and obtaining credit by fraud. In the same view, responsibility of a forensic accountant is to examine the records of any department which was accused of financial crime.

Forensic accountant should be used extensively in the investigation of fraud in any sector because of its following characteristics.

–        Curiosity

–        Persistence

–        Discretion

–        Confidence

–        Creativity and being able to listen effectively and communicate clearly and concisely. Proper administering of crimes in this eras might require a person who is versed in financial and legal matters, to help in investigation. Therefore, role played by forensic accountant in controlling fraud in both private and public establishment can not be overemphasized in the economy development of a nation.

Forensic accounting as a new developing field in accounting based its principles, theories, and assumptions on legal laws, in order to combat modern organized fraud committee in various sector of the economy. Forensic accountant are also increasing and playing more pro-active risk reduction role by designing and performing extended procedure as part of audit, acting as advisers to audit committee and assisting in investment analyst research.

Statement of the Problem

Over the past years, fraud perpetration has had great impact on the operational efficiency of the government. In spite of different roles played by the auditors and forensic accountants, the public sector experience failure year after year. This was as a result of the magnitude of fraud perpetrated in every government department.

In the light of the foregoing, the following research problems were established.

  1. There exists the varieties of fraud in public sector and the fraudsters are getting more advanced daily, in their means of    perpetrating fraud.
  2. There is problem of running cost; resulting from various activities indulges by government to investigate fraud perpetrated.
  3. Misappropriation of funds to suit individual interest. Is another problem facing public sector.
  4. Despite that Nigeria is blessed with natural resources, poverty turns the place of common man to his permanent above as a result of     fraud at different level in public sector.


Purpose of the Study

The purpose of the study is to evaluate the role of audit and forensic accounting in controlling fraud in public sector. To achieve this purpose, it is therefore the specific objective of this research work to:

  1. examine how cost of fraud contribute to low salaries earned by civil servant in the public sector.

ii        ascertain if audit practice help to minimize the fraudulent act in public sector.

iii.      examine the role of audit and the extent of fraud penetration.

  1. determine the effect of defrauding government on the economy.


Research Questions

In other to achieve the purpose of the study, the following questions will be answered.

  1. Does the cost of fraud contribute to low salaries earned by civil servant in the public sector.

ii        does audit practice help to minimize the fraudulent act in public sector.

iii.     does the different methods of preventing and detecting fraud available in public           sector.

iii.      what are the effect of defrauding government on the economy.

Research Hypotheses

H1:     There is no significant relationship between cost of fraud and low salaries earned by civil servant in the public sector.

H2:     Audit practice does not help to minimize the fraudulent act in public sector.

H3:     There is significant difference between the role of audit and the extent of fraud penetration.

Significance of the Study

The significance of the role of audit and forensic accounting in controlling fraud is worthy to study in details. For the purpose of this research, it is important to draw up such significance about the result of the investigation within the scope of this research work.

These are as follows:

The study will strengthen the establishment of accounting system, which has many loopholes that encourages fraud and it will uncover diverse means of defrauding in public sector. The role of audit and forensic accounting highlighted in this study will check the techniques of fraud perpetration.

The study will analyze measures for controlling, preventing and detecting fraud. And also made it know to fraudster that fraud in public sectors does not only harm the government but affect negatively every law abiding citizens in the country.

The study shall be precise and concise in its analysis. Also for research purpose particularly for student willing to know the way fraud can be controlled. This research work is therefore of great importance to Nigeria for the purpose of overcoming fraud problem in the country.

Delimitation of the Study

This research work shall extensively examine the meaning, types, causes, classification of fraud and measures for controlling fraud. Also, the roles of played by auditor and forensic accountant in controlling fraud in public sector.

However, one of the constraints that delimit the extent of this research work is cost. Scarcity of relevant materials, especially on internet and people to be contacted, so as to collect relevant information’s, posed another problem to the success of this research work. The willingness of our respondents to personally express their opinion is not left out and how to get other source of secondary data put some forms of constraint on the success of this research work.

Definition of Terms

Fraud:- This is the intentionally mist presentation of facts, to mislead others in order to satisfy personal interest.

Auditing:- This is the independent examination of account by an auditor in other to give an opinion as to whether a financial statement gives a true and faire view.

Forensic Accounting: It can be defined as legal accurate accounting.

Forgery: This involves the falsification of document auditor signature.

Manipulation: It involves the accounting sums that is either lesser or greater than those actually received depending on the objective of the fraudster.

Defalcation: This refers to pilfering money or goods by employee(s) of a company which is done by junior or senior staff.

Misappropriation: The use of certain amount of money wrongly especially to suit personal benefits.

Fraudster: This is someone or group of people that indulge in fraudulent act.




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