1. AN EVALUATION OF AUDITING AND ITS IMPORTANCE IN THE AUTHENTICATION OF FINANCIAL STATEMENT OF BUSINESS ORGANISATION IN NIGERIA
BACKGROUND OF STUDY
The notion of auditing data dates back to ancient times, with the oldest signs of its existence discovered among major landowners of the Middle Ages in Italy and Egypt.
However, according to afounka (1993), statutory auditi...
2. AN INVESTGATION OF INTERNAL AUDIT PRACTICE AND CORPORATE GOAL ATTAINMENT IN THE MANUFACTURING INDUSTRY
Background of the Study
The capacity of a manufacturing industry's or, more broadly, an organization's members to operate reliably and efficiently to fulfill the industry's objectives is a necessary condition for the industry's sus...
3. AN INVESTIGATION OF GOVERNMENT ACCOUNTING INFORMATION SYSTEM TOWARD FRAUD PREVENTION AND CONTROL IN NIGERIA
Background of the study
According to Amidu, John, and Joshua (2011), accounting is important to the success or failure of modern business organizations. Systems are in responsible of recording, analyzing, monitoring, and assessing commercial companies&#...
4. AN INVESTIGATION OF LOCAL GOVERNMENT FINANCES AND ACCOUNTING SYSTEM
BACKGROUND TO THE STUDY
The local government is the third level of governance. State governments have significant control over local government councils, however the constitution now recognizes the activities of local government councils independently (Oshinsami, 2009).
Both p...
5. THE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
Background to the study
With the global use of progressively more sophisticated internet and information technology (Papazoglou, 2003), electronic banking is developing as a key channel for banking businesses (Wei et al., 2012). Globally, remote banking...
6. QUALITATIVE ANALYSIS OF FACTORS INFLUENCING AUDITOR INDEPENDENCE IN NIGERIA
Background to the study
Auditor independence refers to the ability of the external auditor to act with integrity and impartiality during his/her auditing functions. According to the Indonesian Accounting Association (2010), auditor independence is an ex...
7. THE IMPACT OF AUDIT REPORT ON INVESTMENT IN FINANCIAL INSTITUTION
BACKGROUND OF THE STUDY
Most business established nowadays, are not managed by the owners (shareholders), but by the others appointed by the owners. This practice is known as “stewardship”. Also,...
8. THE IMPACT OF AUDITORS REPORT ON FRAUD PREVENTION AND CONTROL
BACKGROUND OF THE STUDY
Banks and financial Institutions are the most acceptable versatile, delicate .and popular forms of the present day joint increased capital base and insurance cover has necessitated the demand for more capital . which in must cases has been achieved through issue...
9. APPRAISAL OF THE MANAGEMENT OF FEDERAL POLYTECHNICS IN SOUTH EAST NIGERIA
EXCERPT FROM THE STUDY
Planning is a very important and crucial stage in the management process for it depends the success or failure of organizational goals. According to Nwachukwu (1992), planning is to prepare...
10. AUDITING AS A TOOL FOR FRAUD RISK ASSESSMENT IN COMMERCIAL BANKS
BACKGROUND OF THE STUDY
The recent global financial crisis, which had its roots in the banking sector, highlighted, except from the existing regulatory gaps, the lack of proper and efficient internal audit functions within the banking institutions in or...
11. ROLE OF INTERNAL AUDITORS ON THE FINANCIAL STATEMENT IN LOCAL GOVERNMENTS
EXCERPT FROM THE STUDY
The local government global schedule analyses that most local governments of developing countries have no or underdeveloped Audit committees that would be advisory entity to the council, The Audit committee is described as an arm of the council that views Internal...
12. THE ROLE OF AUDITORS IN A DEPRESSED ECONOMY (A CASE STUDY OF SELECTED BANKS)
EXCERPT FROM THE STUDY
The American Accounting Association (AAA) defines auditing as systematic process of objectivity obtaining and evaluating evidence regarding assertions about economic activities and events to as...
13. THE ROLE OF AUDITORS IN ORGANIZATIONAL GOALS ATTAINMENT
EXCERPT FROM THE STUDY
The role of internal auditing in the review of effectiveness of the internal control system is to find out whether the internal control system is functioning well as it is intended to do. The internal control system is called to be effective, if t...
14. COMPANY AND ALLIED MATTERS ACT 2020 AND PUBLIC PERCEPTION: THE CASE OF NIGERIA CHURCHES
Background of the study
The role of law can be reactionary, progressive, or neutral depending on how it is applied, what interests it seeks to serve, and how it interacts with the full range of other factors that influence individuals ’decisions....
15. CONFLICT OF INTEREST AND THE AUDITOR INDEPENDENCE
Background to the Study
Conflict of interest and auditor’s independence are two concepts that must be considered properly in this project work. If there is any way auditors’ conflict of interest affects his independence.
To start w...
16. ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA
ABSTRACT
This study was carried out to examine the assessment of audit expectation gap in Nigeria using ICAN Lagos state as the case study. Specifically, the study aimed at ascertaining the responsibility and reliability factors which contribute to...
17. AUDIT CONFLICT: IT’S IMPACT ON AUDITORS ABILITY TO RESIST MANAGEMENT PRESSURE
ABSTRACT
The project deals with audit conflict its impact on auditor’s ability to resist management pressure. This study examines the effect of ethical reasoning and formal sanction on the behaviour of auditors with detestiful attributes. The rese...
18. AUDIT INDEPENDENCE AND CREDIBILITY OF FINANCIAL REPORTING IN THE NIGERIAN BANKING SECTOR
ABSTRACT
In this study the independence of auditors was critically evaluated and the importance of auditors’ independence in financial statement credibility was analyzed. In order to make informed decision it is important for the financial stateme...
19. THE EFFECT OF FRAUD AND RELATED FINANCIAL CRIMES ON THE NIGERIAN ECONOMY
ABSTRACT
The objective of this study is to determine the impact of fraud and related financial crimes on the growth and development of Nigerian economy. Data for the study were collected from secondary sources only. The research analyzed the data generated using re...
20. THE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
ABSTRACT
In this study, our focus was on the extent of liability of banks for e-banking fraud, Enugu State as case study. The study is was specifically focused on examining the e-banking fraud risks that are of high concern in the Nigerian banking secto...
21. EXAMINATION ON THE EXTENT OF COMPLIANCE TO INTERNATIONAL FINANCIAL REPORTING STANDARD (A CASE STUDY OF WEMA BANK PLC)
ABSTRACT
This study seeks to investigate whether the International Financial Reporting Standards (IFRS) in Nigeria has been complied with in Nigerian Banks. It is phenomenon for every organization (including banks) to adopt (IFRS) as it ensures transparency, accoun...
22. FORENSIC ACCOUNTING AND AUDIT AS A PANACEA FOR PREVENTING CORPORATE FRAUD IN NIGERIA
ABSTRACT
This study was carried out to examine Forensic Accounting And Audit As a Panacea For Preventing Corporate Fraud In Nigeria using First Bank Plc, Ikeja, Lagos State as a case study. Specifically, the study aimed at finding out if the i...
23. FORENSIC ACCOUNTING AS A TOOLFOR FRAUD DETECTION AND PREVENTION IN NIGERIA
ABSTRACT
This study was carried out to examine forensic accounting as a tool for fraud detection and prevention in Nigeria in Surulere Local Government, Lagos State. Specifically, the study examined the role of Forensic Accountant in an organ...
24. FRAUD IN FINANCIAL INSTITUTION AND THE AUDITORS LIABILITY
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...
25. EFFECT OF CREATIVE ACCOUNTING ON STAKEHOLDER’S WEALTH
BACKGROUND OF THE STUDY
The current business environment and even more economic recession, have in recent times pushed the top management of many organizations into paying attention to how to make the financial statements of their organizations look bet...
26. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
27. EFFECT OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA
ABSTRACT
The primary purpose of this study is to examine the effect of tax authority in the prevention and detection of tax fraud in Nigeria. It focuses mainly on tax authority in Ekiti state The project made use of primary data and secondary data. Pri...
28. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
29. THE EFFECT OF FORENSIC ACCOUNTING APPLICATION ON FRAUD DETECTION IN PUBLIC SECTOR (CASE STUDY OF FEDERAL MINISTRY OF FINANCE)
BACKGROUND OF THE STUDY
The problem of fraud, money laundering, and other unethical behaviors in commercial and government organizations has demanded the use of forensic or investigative accounting and the practice of those accounting methods. Investiga...
30. FRAUD IN FINANCIAL INSTITUTION AND THE AUDITORS LIABILITY
BACKGROUND OF THE STUDY
The problem of fraud in financial institution in Nigeria has remained one of the disturbing features of the banking sector. The menace is of the great concern to regulatory authorities the government and the general public...
31. DETERMINANTS OF AUDIT FEES IN THE BANKING INDUSTRY
Background to the Study
According to Swanson (2008), it is as important for corporations to know that their corporate structure and strategic decisions affect audit fees as it is for the auditor to adequately understand and evaluate the liability risk a...
32. AN EVALUATION OF THE EFFECTS OF COMPUTERISED ACCOUNTING METHOD AND CONTROL SYSTEM ON PRODUCTION
BACKGROUND OF THE STUDY
Accounting is the art of recording, classify...
33. IMPORTANCE OF AUDITORS ON THE INSPECTION OF FINANCIAL STATEMENT
Background of the study
It should come as no surprise that huge sums of money and vast amounts of material are being put to use by various business groups (Baker, 2022). Both the quantity of and the monetary worth of activities carried out by the public sector have...
34. A REVIEW OF INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA
Background of the Study
Globally, auditing is an independent evaluation of an economic entity created by its management to examine the internal control system and report on its ampleness in terms of validity, economics, effectiveness, and the necessary...
35. CONTROL OF PROJECT TIME IN BUILDING CONSTRUCTION
INTRODUCTION
The construction industry has evolved into an ever more intricate web of linkages between ever more rapid processes, choices, and actions. On the other hand, there is a movement in the direction of more sustainable practices (Boussabain, 20...
36. EVALUATION OF COMPLIANCE LEVEL WITH LOCAL GOVERNMENT FINANCIAL REGULATIONS
Background of the Study
The value of any local government is measure...
37. EVALUATION OF THE IMPACT OF INTERNAL AUDITING ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA
Background of the Study
Globally, auditing is an independent review of an economic entity that is established by the management of the firm in order to examine the internal control system and report on its ampleness in terms of validity, economics, effe...
38. AUDITING AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTORS (A CASE STUDY OF FEDERAL MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT)
Background Of The Study
This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to wheth...
39. SUCCESSES AND FAILURES OF PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 – 2002
Abstract
This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important...
40. SUCCESSES AND FAILURES OF PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 – 2002
Abstract
This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important...
41. THE EFFECT OF AUDITING AND INVESTIGATING IN SMALL SCALE BUSINESS ORGANIZATION
ABSTRACT
This study was carried out to examine the effect of auditing and investigating in small scale business organization in First Bank Abuja. Specifically, the study examined the extent of substantial domination of the accounting and financial management...
42. INTERNAL AUDIT AS AN INSTRUMENT OF MANAGEMENT CONTROL
ABSTRACT
This study was carried out to examine internal audit as an instrument of management control using Lagos state judiciary, Lagos State. Specifically, the study examined the need for assisting the financial statement of government paras...
43. INTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SECTOR
ABSTRACT
This study was carried out to Internal auditing as an instrument for effective management and accountability of financial resources in the public sector using Udi Local Government in Enugu State. The study adopted a survey researc...
44. INTERNAL CONTROL SYSTEM AS A NECCESSITY TO SURVIVAL AND GROWTH IN PUBLIC ORGANISATION
ABSTRACT
This study examines internal control system as a necessity to survival and growth in public organisations. Specifically, the study ascertains the extent to which fraud and errors can be prevented or detected early and highlights...
45. THE IMPACT OF AUDITING IN THE PREVENTION OF FRAUDS IN THE NIGERIAN PUBLIC SECTOR
Abstract
Internal audit system plays a key role in the assurance chain towards accountability and control. therefore the purpose of this study is to provide evidence on the perception about the effectiveness of audit accoubtability in the Nigeria sector. In other to carry out a pr...
46. THE INFLUENCE OF NIGERIA ACCOUNTING STANDARD BOARD IN FINANCIAL REPORTING
ABSTRACT
This study was carried out on the influence of Nigeria accounting standard board in financial reporting. To achieve this 5 research questions were formulated. Respondents were obtained from Institute of Chattered Accountants of Nigeria. T...
47. CHECKING DISTRESS IN THE NIGERIAN BANKING SECTOR THE ROLE OF ACCOUNTANTS AND 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 bank were used as study area before their acquisition by more viable banks- First bank. Primary...
48. EFFECT OF AUDIT REPORT ON ANNUAL FINANCIAL REPORTING QUALITY OF ORGANIZATION
ABSTRACT
External auditors conduct an independent examination of a firm‟s financial statements, records and supporting documents and give opinion about the truth and fairness of the reports, and that the report is free from material misstatements and er...
49. APPLICATION OF COST ACCOUNTING TO MANAGEMENT PLANNING, CONTROL AND DECISION MAKING
Abstract
This research work is aimed at highlighting the role played by Cost accounting information to the planning, control and decision making process of the management of an organization using Nigeria bottling company (NBC) as a case study. The researcher has used b...
50. AUDITING AS AN INSTRUMENT FOR ORGANIZATIONAL SUCCESS
ABSTRACT
Auditing is continually changing and developing to meet the needs of the business environment it serves. The role of auditing towards organizational success have attracted comment on the front pages of national newspapers, rather than in just the financial pag...
