The Role and Strategiers of an Auditor in Fraud Prevention and Detection in Financial Institution in Nigeria (A Case Study of First Bank of Nigeria Plc, Nigeria)

TABLE OF CONTENTS

Title Page

Dedication

Acknowledgement

Table of Content

Abstract

CHAPTER ONE:

1.1         Background of the study

1.2         Statement of the Study

1.3         Objective of the Study

1.4         Scope of the Study

1.5         Significant of the Study

1.6         Limitation of the Study

1.7         Research Methodology

1.8         Plan of the Study

CHAPTER TWO:

2.1         Literature Review

2.2         Nature and Types of Fraud

2.3         Causes of Frauds

2.4         Frauds Control and Prevention

CHAPTER THREE:

3.0         Research Methodology

3.1         Introduction

3.2         Population under Study

3.3         Sample and Sampling

3.4         Sources of Data

3.5         Methods of Data Collection

3.6         Methods of Data Analysis

3.7         Research Limitation

CHAPTER FOUR

4.1         Introduction

4.2         Presentation and Analysis of Data

4.3         Data Analysis based on past Journal of Fraud Case in Bank

4.4         Presentation of Responses on the Oral Interview Conduct

CHAPTER FIVE

5.1         Summary

5.2         Conclusion

5.3         Recommendation

5.4         Bibliography

CHAPTER ONE

1.0         INTRODUCTION

1.1         BACKGROUNG OF THE STUDY

         In the primitive days, man started his transaction with his follow man with the methods of “Trade by Barter” the need for recording, keeping or auditing did not rise, however, the advert of money and the consequent increase in the number of transactions made the keeping of record and accounts and their audit avoidable. In those days keepers need “to account to the selected men integrity who listen to oral evidence, who heard them and testifies to their correctness or otherwise, later on the complexity of the modern business transaction necessitates the voluminous account keeping and intimately the scientists examination of account now called modern auditing.

         The origin of auditing is as a result of the separation of ownership from control. It is instituted to protect the interest of the owners by ensuring the financial statement is justified. Because of the separation of ownership from control, it becomes necessary for those managers entrusted with owners financial resource report (Stewardship Reports) to their employer(s). The presented might contain errors, refusal to disclose fraud and irregularities.