ABSTRACT
This study was carried out on fraud in financial institution and the auditors liability using Access Bank, Ikeja, Lagos State as case study. To achieve this 4 research questions were formulated. The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of the entire Staff of Access Bank, Ikeja, Lagos State. In determining the sample size, the researcher conveniently selected 35 respondents while 30 respondents were validated. Self-constructed and validated questionnaire was used for data collection. The collected and validated questionnaires were analyzed using frequency tables and percentage. While the hypothesis were tested using Chi-square statistical too. SPSS v23. The result of the findings reveals that; the internal control system of access bank is very effective; there is a relationship between auditors and fraud detection in Nigeria financial institutions; auditors can solely prevent fraud in Nigeria banks; auditors in Nigerian Banks are very transparent and effective in detecting and preventing fraud in Nigeria financial institution. Based on the findings, the researcher recommended that the management of the commercial banks should ensure that the available corporate fraud control and prevention systems are utilized, maintained and updated for effective fraud control and prevention; viable audit committee to evaluate and oversee everyday transactions of the bank and assist the management with oversight of reporting any lapses in the internal controls process of the bank; Anti-fraud seminars should be conducted on regular basis to employees; Job rotations within the bank should be planned by auditors and other senior officers to ensure effectiveness and the rotations should not be communicated ahead of time to the involved employee and to mention but a few.
Abstract
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Background to
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INTEGRATION OF VERNACULAR ARCHITECTURE FEATURES IN A POLO SPORTS CLUB
IMPACT OF SPORT BETTING ON NIGERIAN YOUTHS (A CASE STUDY OF SELECTED YOUTHS IN WARRI)
THE EFFECT OF FINANCIAL CRIME ON THE GROWTH OF SMALL/MEDIUM SCALE BUSINESSES IN NIGERIA
PROJECT FINANCING: CHALLENGES AND THE WAY FORWARD.
THE INFLUENCE OF CAPITAL STRUCTURE ON FIRM VALUE
THE ROLE OF CULTURAL INTELLIGENCE IN VOCATIONAL EDUCATION