THE ROLES OF INDEPENDENT AUDITORS IN FRAUD CONTROL IN NIGERIA - UNIPROJECTS

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THE ROLES OF INDEPENDENT AUDITORS IN FRAUD CONTROL IN NIGERIA



THE ROLES OF INDEPENDENT AUDITORS IN FRAUD CONTROL IN NIGERIA
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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from the respondents through questionnaire while the internet, relevant textbooks, articles in journals and relevant unpublished materials were used to obtain secondary data.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
1.0            Introduction                                                                           
1.1            Background of the Study                                                       
1.2            Statement of the Problems                                            
1.3            Objectives of the Study                                                  
1.4            Significance of the Study                                                        
1.5            Research Questions                                                       
1.6            Research Methodology                                                  
1.7            Scope of the Study                                                                   
1.8            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                                                    
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)