THE IMPACT OF INTERNAL AUDIT ON FRAUD DETECTION AND PREVENTION
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- 1-5 Chapters
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- NGN 3000
ABSTRACT
The purpose of this study is to examine the impact of Internal Audit on fraud detection and prevention with Power Holding Company of Nigeria as a case study. The effectiveness of the internal audit were carefully examine and the aim of the study is to ascertain the contribution of internal audit in fraud prevention in PHCN. The survey research design was adopted and a sample size of eight (8) was gotten using Taro Yamene’s 1964 formula out of the population of eight (8). In determining the number of questionnaire administered to the respondents, stratified random sampling and the kumar proportionate were adopted. The data for the study was gathered with a four point likert scale questionnaire. The study revealed that internal audit has statistical significance association on fraud prevention in manufacturing organization.
The study recommends that since services of a qualified internal auditor has statistical association on fraud prevention, detection and remediation in manufacturing company, management should always adopt the services of the Internal auditors in the firm so as to ensure no financial leakages and accountability in the firm
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