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Project Topic:

THE IMPACT OF AUDITING IN CONTOLLING FRAUD AND OTHER FINANCIAL IRREGULARITIES

Project Information:

 Format: MS WORD ::   Chapters: 1 - 5 ::   Pages: 55 ::   Attributes: Questionnaire, Data Analysis, Abstract  ::   2,748 people found this useful

Project Department:

ACCOUNTING UNDERGRADUATE PROJECT TOPICS, RESEARCH WORKS AND MATERIALS

Project Body:

ABSTRACT

This study by introducing the subject of the project work: the impact of auditing in controlling fraud and other financial irregularities. In chapter one, the researcher gave a domical background to the study, stating the problem, objective, scope, and limitation of the study and went further to define some terms relating to the study. In chapter two the related literature were reviewed, the indebt of the stud and how the auditing can control fraud was reviewed.

Finally, the researchers state his summary. Conclusion and necessary recommendation.

 

CHAPTER ONE

INTRODUCTION OF THE STUDY

In various public company, the statutory requirement for the management is to present to the owners and other interested parties (creditors, tax authorities, potential investors etc.) a financial statement showing the way and manner in which the resources of the company at the managers disposal has been utilized or managed. This serves as the stewardship function of the management.

However, before this financial statement can be accepted and is published. It must have been certify by an auditor to be the true statement of the affairs of the business. Hence auditing is an independent examination of the financial statement of an organization with a view to expressing an opinion as to whether this statement give a true or false view and comply with the relevant status.

This primary objective of the audit is drive form section 360 of companies and allied matters decree (CAMD) 90 is to find out;

Whether the financial statements shown are true and fair view and comply with the relevant status Whether the financial statement are in agreement with the records

Whether proper records are being kept under secondary or subsiding object of an audit, which are;

Detection of errors fraud and irregularities

Prevention of fraud and other financial irregularities

This two are also the objective of conducting an audit as it is however the responsibility of the management to control and detect fraud and other irregularities conferred on them by the section 331 of the (CAMD) 90.

Irrespective of the above fact, the editor in the course of auditing is expected to approach this professional opinion with truth and fairness of the financial position as shown by the balance sheet and of the profit or lose as shown by the profit and lose account and any other information required by the law to be disclosed in the financial statement.

In cause of carrying out this above mention duty, the auditor should regencies the responsibility of material misstatement, financial irregularities or fraud which unless adequately disclose distort the result of the state of the affairs shown by the financial statements.

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