INTRODUCTION
The notion of the auditor being bound or a watchdog is gradually changing for the
better as internal auditing has undergone tremendous changes in recent past.
The actual functions of the auditor is often surrounded in secrecy or held in
some kind of awe. Major notes of internal auditing have not been clear to the
majority of people in the society. In view of numerous corrupt practice, frauds
and embezzlement often uncovered by probe tool has often been questioned. It is
the realization of this that I have set out to look critically into internal
audit department of Eco-bank with a view to find whether effective control. The
mode of appointment, independence and duties of the internal Auditor was looked
into a determining whether the internal audit department is being operated as a
management or efficiency audit. The finding
shows that internal auditor is not completely independent and mode of operation
has a combination of characteristics of various types of auditing especially
the operation type of audit. Nevertheless a high degree of internal control
exists in the bank. In consideration of improvement in some areas,
recommendations are proposed.
TABLE OF CONTENTS
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
1.2 STATEMENT OF THE PROBLEM
1.3 OBJECTIVE OF THE STUDY
1.4 RESEARCH QUESTIONS
1.7 SCOPE OF THE STUDY
1.8 LIMITATION OF THE STUDY
CHAPTER TWO
LITERATURE REVIEW
2.1 DEFINITION OF AUDITING
2.2 INTERNAL AUDIT: EVOLUTION, NATURE, TYPE AND OPERATION
2.2.1 ESSENTIAL ELEMENTS OF INTERNAL AUDIT
2.3 INTERNAL AUDIT AND THE EFFICIENT ADMINISTRATION AND FRAUD CONTROL IN ORGANISATION
2.4 DUTIES OF INTERNAL AUDITORS TOWARDS SECURING EFFICIENT ADMINISTRATION AND CONTROL OF FRAUD AT THE ORGANISATION
2.5.1.1 INTERNAL CONTROL IN EFFICIENT ORGANISATION
ADMINISTRATION AND FRAUD CONTROL.
CHAPTER THREE
RESEARCH METHODOLOGY
INTRODUCTION
3.1 RESEARCH DESIGN
3.2 SOURCES OF DATA
3.3 AREA OF STUDY
3.4 DATA COLLECTION TECHNIQUE/METHODS
3.6 Sampling Procedures and Sampling Sizes Determination.
3.7 VALIDITY AND RELIABILITY OF THE RESEARCH METHOD
3.8 TECHNIQUE FOR DATA ANALYSIS
3.9 DECISION CRITERION FOR VALIDATION OF HYPOTHESIS
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
4.1 DATA PRESENTATION AND RESULTS
4.2 ANALYSIS OF QUESTIONS
4.3 Marital status
4.4 Length of service
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS.
5.0 INTRODUCTION
5.3 RECOMMENDATIONS
5.4 SUGGESTION FOR FURTHER RESEARCH
REFERENCE
APPENDIX I
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