THE ROLES OF INDEPENDENT AUDITORS IN FRAUD CONTROL IN NIGERIA

THE ROLES OF INDEPENDENT AUDITORS IN 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.

The population of this study includes 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from the respondents through questionnaire while the internet, relevant textbooks, articles in journals and relevant unpublished materials were used to obtain secondary data.

Data collected 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.

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.

 


TABLE OF CONTENTS

                                                                                                     Pages

Title

Certification

Dedication

Acknowledgements

Abstract

Table of Contents

CHAPTER ONE

  • Introduction 1
    • Background of the Study
    • Statement of the Problems
    • Objectives of the Study
    • Significance of the Study
    • Research Questions
    • Research Methodology
    • Scope of the Study
    • Definition of the Terms

CHAPTER TWO

2.0     Literature Review

2.1     Independent Auditor

2.2     Independent 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

Include Fraud Detection

2.6     Zweifel Theory

CHAPTER THREE

3.0     Research Methodology

3.1     Sources of Data

3.2     Population

3.4     Sampling Techniques

3.5     Method of Data Collection

3.6     Method of Data Presentation and Analysis

 

 

CHAPTER FOUR

4.0     Data Analysis, Interpretation and 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

4.4.2 Test of Hypothesis II

  • Test of Hypothesis III 62

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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