Effect of Auditing and Prevention of Fraud in an Organization(A Case Study of Coca-Cola Bottling Company, Ilorin.)

TABLE OF CONTENT

Title page

Certification

Dedication

Acknowledgement

Table of content

CHAPTER ONE

1.0      Introduction                                               

1.1      General background of the study              

1.2      Statement of the problem                          

1.3      Important of the study                               

1.4      Statement of hypothesis                            

1.5      Scope of the study                                     

1.6      Significant of the study                              

1.7      Organization and plan of the study           

1.8      Definition of terms                                     

CHAPTER TWO

2.0      Literature review                                        

2.1      Concept of auditing                                    

2.2      Meaning and classification of fraud          

2.3      Nature and classification of auditing                 

2.4      Auditing in an organization                       

2.5  Qualification and Qualities of an auditor   

2.6    Auditor independence and certain degree of

credibility         

2.7    Efficiency of the auditor                           

CHAPTER THREE

3.0      Research  methodology                     

3.1      Historical background of Nigeria Bottling company  (NBC) Ilorin.                                       

3.2      Research design                                

3.3      Population and sampling size           

3.4      The sampling techniques                  

3.5   Method of data collection             

3.6 Nature and administration of the Questionnaire 42-43

3.7 Method of data analysis                 

3.8 Profile of the case study                 

CHAPTER FOUR

4.0      Data presentation and analysis          

4.1      Combined analysis                            

4.2      Relationship between internal auditor and external auditor

CHAPTER FIVE

5.0      Summary  conclusion and recommendations

5.1      Summary                                           

5.2      Conclusions                                                       

5.3      Recommendations                                     

Bibliography                                               

CHAPTER ONE

1.0      INTRODUCTION

Background of the study the word auditing comes from a Latin Word ‘’AUDIRE’’ ‘’TO HEAR’’, This is so because in those days the account of a nobleman was checked by being read out to him by his steward. The steward has the responsibility of looking after the affairs at the estate during the absence of the noblemen.

         However, today auditing involves the checking at the account of an enterprise by a suitably qualified auditor in order to enable the auditor to form an opinion in the truth and fairness. Fraud is an act of criminal deception formed by many people in an establishment or within two people. These examples range from the public office holders who wish to embezzle public funds, a passenger who boarded a bus and refuses to pay and a contractor who criminally inflate the cost of executing the contract work. It is also the international misrepresentations of financial information by one or more individuals among management, employees, or third parties. It involved the use of criminal deception to obtain an unjust or illegal financial advantage. The impact of fraud can be quote subentire on a company’s operation. Therefore internal controls must be excellent.