Download Tag: AUDITORS

ABSTRACT This  study  was  conducted  to  ascertain  the  role  of  accountants  and  auditors  in checking distress in Nigeria banks. To achieve this objective, the following Nigerian banks  were  used as study areas  before  their acquisition  by more  viable banks- Intercontinental  bank, Oceanic bank, Afribank and Bank PHB.  Primary data were collected by using validated questionnaires  and secondary  data collection was by oral interviews and examination of some bank  documents. Two ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Distress in the Nigerian banking sectors is a problem that bank has in this recent time.  This seems as if the regulatory authorities appeared to be fighting a losing battle to sanitize the system. Ebtiodaghe (2016) observed that banking distress occurs when customers were unable the loss of their deposits and consequent breakdown of their contractual obligation.  The central bank fails to ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Fraud as “the action or an instance of deceiving somebody in order to make money or obtain goods illegally. Fraud is a deliberate distortion and misrepresentation of fact in preparations of financial information, for the purpose of personal benefit or gain. The International Auditing Guideline (IAG) defines fraud as a particular types of irregularity, this refers to irregularities involving the use of ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY One of the primary reasons for an independent audit is the inherent potential conflict between an entity’s management and users of its financial statements. Management has an incentive to the information presented in financial statements since it is the means used to evaluate management’s performance. Management exercises a great deal of discretion in preparing financial statements and in using resources entrusted in ...

ABSTRACT The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are performed in compliance with the established standards and policies and how much it have succeeded in achieving the objectives of the local government. The methods of data ...

CHAPTER ONE BACKGROUND TO THE STUDY 1.1  INTRODUCTION Distress in the Nigerian banking sectors is a problem that bank has in this recent time.  This seems as if the regulatory authorities appeared to be fighting a losing battle to sanitize the system. Ebtiodaghe (1996) observed that banking distress occurs when customers were unable the loss of their deposits and consequent breakdown of their contractual obligation.  The central bank fails to meet its capitalization ...

CHAPTER ONE 1.1       INTRODUCTION Computer is an electric device, which accept and process data by following a set of instruction (programmers) to produce an accurate and efficient result (information).  It is very systematic and computer and operates within a system theory.  It has input, control processing units, output and the backing storage. A computer may be analog; digit and hybrid computers.  It can also be mainframe, mini and micro computer.  Computer has passed many ...

ABSTRACT This project work investigates the role of auditors in the detection and prevention of fraud in some selected business organization. In carrying out this research work, textbooks were consulted for related literature as well as questionnaires and oral interview for collecting data. All essential departments relevant to the study were properly enlightened and the examinations of an auditor in areas of ramification were thoroughly dealt with. The study revealed ...

ABSTRACT Chapter one contains the introduction and analysis of fraud. So many people define fraud in different way because of its inexplicit meaning. It also concentrate on the limitation, objectives and importance of auditing in our banking industry. While chapter two deals with the definition of Auditors and their duties in banking industry. It also    discussed about various types, causes, effects of frauds in banks as well as the role ...

ABSTRACT Chapter one contains the introduction and analysis of fraud. So many people define fraud in a different way because of its explicit meaning. It also concentrates on the limitation, objectives, and importance of auditing in our banking industry.  While chapter two deals with the definition of Auditors and their duties in the banking industry. It also discussed various types, causes, effects of frauds in banks as well as the ...

Abstract The research is aimed at study at studying the audit planning and control in some selected according firms it will try to examine if the selected  firms could be able to know the purpose and concepts of auditing and controls To enhance the success of this project review of recent and related literature will be reviewed with concept definition self administered internal control questionnaire oral interview and the collection of ...