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1. IMPACT OF RATIO ANALYSIS AS A TOOLS FOR INVESTMENT DECISION

BACKGROUND INFORMATION

The Term “Ratio Analysis” could be described as the analysis of financial statement in order to judge the performance of the COMPANY or group of companies.

The “Investment Decision” Means the allocation of funds t...

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2. A SURVEY OF ACCOUNTING SYSTEM IN COMMUNITY BANKING

BACKGROUND OF THE STUDY
From the smallest receipts and payments of a small club to the published accounts of huge public enterprises, accountancy encompasses the installation of bookkeeping and accounting systems, the writing up of accounts, and the creati...

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3. AN EXAMINATION OF ACCOUNTING SYSTEM OF SMALL SCALE BUSINESS ORGANISATION

BACKGROUND OF THE STUDY

In comparison, the majority of Small Scale Businesses (SSBs) are registered as sole proprietorships, which makes the registration process much simpler and easier than other types of company registration. Small businesses now outn...

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4. 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...

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5. 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&#...

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6. AN INVESTIGATION OF THE NATURE AND SIGNIFICANCE OF MANAGEMENT ACCOUNTING

BACKGROUND OF THE STUDY

The production of information for insiders such as firm managers is known as management accounting (Anyanwu, 2010). Managers utilize this data to track their progress toward their objectives and identify any possible issues ahea...

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7. 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...

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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...

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9. 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...

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10. 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...

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11. A SURVEY ON THE CAUSES OF FRAUD AND WAYS OF PREVENTING IT IN NIGERIA'S PUBLIC SECTORS

BACKGROUND OF THE STUDY

The problem of fraud in the public sector has assumed immense proportions with the increase in the volume and complexity of the organizations within this sector.  No organization appears free from this malaise and there is c...

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12. 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...

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13. 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...

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14. 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...

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15. 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...

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16. 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...

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17. ASSESSMENT OF FRAUD PREVENTION DETECTION AND CONTROL IN NIGERIA BANKING INDUSTRY

ABSTRACT

This work is all about fraud prevention, detection and control in the banking sector of Nigeria. This study has Habib Nigeria bank Limited, Enugu as a case study. From the study, such factors like poor staffing, poor remuneration, weak int...

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18. EFFICIENT INTERNAL CONTROLS SYSTEM AND HUMAN RESOURCES MANAGEMENT

ABSTRACT

Although efficient Internal control is a critical component of company management and a foundation for safe and sound operation of organisations, there is lack of mutual understanding with regards to the effective functioning of internal c...

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19. ENHANCING FINANCIAL ACCOUNTABILITY IN THE PRIVATE SECTOR

ABSTRACT

The broad objective of this study is focused on enhancing financial accountability in private sector using 7up Bottling company as case study. Survey research design was adopted for the study and with the aid of convenient sampling method, the...

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20. 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...

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21. 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...

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22. FRAUDULENT PRACTICES IN THE BANKING INDUSTRY: CAUSES AND POSSIBLE REMEDIES

BACKGROUND OF THE STUDY

Fraud can be described as a conscious premeditated action of a person or group of persons with the intention of altering the truth or fact for selfish personal monetary gain.  It involves the use of deceit and trick and some...

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23. EFFECTS OF VALUE ADDED TAX ON INTERNALLY GENERATED REVENUE

ABSTRACT

The study examined the impact of value added tax on the internally generated revenue of Lagos State for a 6-year period ranging between 2011 and 2016. The study established that VAT is a consumption tax on economic operations including imports....

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24. 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...

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25. THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO

Background of the study

The word non-profit making organizations explained that the organizations are not established for the purpose of making profits. Non-profit making organizations such as clubs, societies, charitable organizations and social organi...

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26. 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...

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27. 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...

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28. 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...

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29. AN ASSESSMENT OF BANK INSPECTION AND ENFORCMENT OF BANKING REGULATION IN ZENITH BANK, UBA OR FBN ETC

Background of the study

In a banking environment that is becoming increasingly competitive, which is characterized by frequent changes in the regulatory environment, high cost of operations, dim misting spreads on profit from business as a result of sharp practices and...

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30. EVALUATION OF INTERNAL AUDITING AS A MECHANISM FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY IN PUBLIC SECTOR

BACKGROUND OF THE STUDY 

Recently, proper management and accountability of financial resources like funds in the public sector has begun to receive much prominence. This is primarily due to an increase in fraud and high inflation rates, which deval...

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31. 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...

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32. THE ROLE OF ACCOUNTANT IN THE ECONOMIC DEVELOPMENT OF NIGERIA

BACKGROUND OF THE STUDY

The concept of Economic Development has to do with innovation and improvement in people's quality of life; it is about a sustained rise in people's standard of living over time, whether in advanced or less developed countries, nations, go...

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33. THE EFFECT OF POST COVID-19 ON THE INTERNAL CONTROL SYSTEM IN BANKING INDUSTRY (GUARANTEE TRUST BANK)

BACKGROUND OF THE STUDY

The word "audit" originates from the Latin word "audire," which literally translates to "to hear in the holding days." The practice of conducting an audit can be traced all the way back to ancient ti...

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34. DETERMINANT OF INTERNAL CONTROL SYSTEM EFFECTIVENESS IN A MANUFACTURING COMPANY

ABSTRACT

The study sought to determine the effect of internal control system on financial performance of manufacturing firms in Tuyil pharmaceutical ltd. To achieve the objective of this study, the study used hypothesis testing research design. The stud...

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35. 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...

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36. 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...

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37. 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...

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38. INTERNAL CONTROL SYSTEM AS A TOOL FOR EFFICIENCY IN THE MANAGEMENT OF SMALL AND MEDIUM SCALE ENTERPRISES IN ILORIN

ABSTRACT

The main objective of this study is to ascertain the efficiency of internal control system as a tool for the management of SMEs using Ilorin, Kwara State as case study.

Survey research design was employed for the study and with the ai...

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39. INTERNAL CONTROL AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTOR (A STUDY OF BIASE LOCAL GOVERNMENT AREA, CROSS RIVER STATE)

ABSTRACT

In this study internal control as an aid to accountability in the public sector was researched on using Biase local government area, cross river state as the case study. The major objective of the study was to find out and understand how internal control aids a...

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40. EFFECTIVENESS OF INTERNAL CONTROL IN A TRADING COMPANY

ABSTRACT

This project titled Effectiveness Of Internal Control In a Trading Company was considered necessary because of the frauds which are perpetuated in trading companies recently. That was part of wha...

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41. INTERNAL CONTROL SYSTEM AS AN AIM TO EFFECTIVE MANAGEMENT IN AN ORGANIZATION

ABSTRACT

This study was carried out to examine the internal control system as an aim to effective management in an organization with special reference to UBA, Uyo, Akwa Ibom State. Specifically, the study establish the relationship that exists...

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42. 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...

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43. THE EFFECT OF INTERNAL AUDIT ON THE PERFORMANCE OF PRIVATE FIRMS (A STUDY OF ANAMBRA MOTOR MANAUFACTURING COMPANY)

ABSTRACT

This study was carried out to examine the effect of internal audit on the performance of private firms using  anambra motor manaufacturing company as a case study. Specifically, the study was aimed at determining if internal...

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44. 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...

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45. THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM AND IT’S IMPACT ON THE ACTIVITIES OF PRIVATE LIMITED COMPANIES

ABSTRACT

The focus of this study is to examine the effectiveness of internal control system and it’s impact on the activities of private limited companies using Phinorma Nig Ltd Ngwo in Enugu State as case study.

Th...

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46. THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM IN AN ORGANIZATION (A CASE STUDY OF DANGOTE GROUP OF COMPANIES)

ABSTRACT

The study investigated the effectiveness of internal control system in an organization (A Case Study of Dangote Group of Companies). The study employed primary data collected from the employees of Dangote Group of companies in Lagos State. The primary data used...

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47. THE IMPACT OF BANK FAILURE IN NIGERIA ECONOMY (A CASE STUDY OF SAVANNAH BANK OF NIGERIA PLC)

ABSTRACT

The aim of this research study is to analyze and ascertain the extent to which fraud and poor management contributed to bank failure through a careful analysis of banking industry with a particular reference to the presently embattled Savannah Bank of Nigeria Plc. whose operati...

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48. THE PERFORMANCE OF AN AUDITOR AND AUDITING IN NIGERIA ECONOMY

BACKGROUND OF THE STUDY

An auditor of the evidence may describe an audit as an examination from which final revenue accounts and balance sheet of an organization have been prepared. In order to ascertain that they present a true and fair view of the sum...

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49. BUDGETARY CONTROLS AND ITS LINK TO THE PERFORMANCE OF AN ORGANIZATION

ABSTRACT
Every organization doing exceedingly well on the face of the earth rely heavily on budgets, and budgetary control measures to improve performance, through adequate resource allocation. Budget and Budgetary control, both at management and operational level looks at...

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