AUDIT AS A TOOL FOR PREVENTION AND CONTROL OF FRAUD IN NIGERIA

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AUDIT AS A TOOL FOR PREVENTION AND CONTROL OF FRAUD IN NIGERIA

ABSTRACT

Audit: An audit of financial statement is an exercise whose objective is to enable auditor express an opinion on the account presented by management at the end of the years on whether on his opinion the account show true and fair view or otherwise.

 Internal control is the whole system of control, financial and other wise established by government to evaluate and checkmate the activities of the organization at every point in time.

For effective research work the researcher made use of secondary and primary data ,The primary sources of information include response from the respondents through the use of personal interview and questionnaire .the main objective of this research work is  To identify the causes of fraud in public parastatals  And To examine how audit could help in the prevention and control of fraud.

 

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