The Role and Strategies of an Auditor in Fraud Prevention and Detection In Banking Industries in Nigeria (A Case Study of First Bank of Nigeria Plc, Nigeria)

TABLE OF CONTENTS

Title Page

Dedication

Acknowledgement

Table of Content

Abstract

CHAPTER ONE:

1.1          Background of the study

1.2          Statement of the Study

1.3          Objective of the Study

1.4          Scope of the Study

1.5          Significant of the Study

1.6          Limitation of the Study

1.7          Research Methodology

1.8          Plan of the Study

CHAPTER TWO:

2.1          Literature Review

2.2          Nature and Types of Fraud

2.3          Fraud detection

2.4          Causes of Frauds

2.5          Effect of fraud

2.6          Fraud  prevention strategy

2.7          Fraud control policy

CHAPTER THREE:

3.0          Research Methodology

3.1          Introduction

3.2          Population under Study

3.3          Sample and Sampling

3.4          Sources of Data

3.5          Methods of Data Collection

3.6          Methods of Data Analysis

3.7          Research Limitation

CHAPTER FOUR

4.1          Introduction

4.2          Presentation and Analysis of Data

4.3          Data Analysis based on past Journal of Fraud Case in Bank

4.4          Presentation of Responses on the Oral Interview Conduct

CHAPTER FIVE

5.1          Summary

5.2          Conclusion

5.3          Recommendation

5.4          Bibliography

 

CHAPTER ONE

1.0          INTRODUCTION

1.1          BACKGROUND OF THE STUDY

    In the primitive days, the man started his transaction with his fellow man with the methods of “Trade by Barter” the need for recording, keeping or auditing did not rise, however, the advert of money and the consequent increase in the number of transactions made the keeping of record and accounts and their audit avoidable.  In those days keepers need “to account to the selected men integrity who listen to oral evidence, who heard them and testifies to their correctness or otherwise, later on the complexity of the modern business transaction necessitates the voluminous account keeping and intimately the scientists examination of account now called modern auditing.