Management Audit As A Tool For Fraud Investigation, Detection And Control In A Public Sector Organization (A Study Of Umuahia North Local Government Abia State)

ABSTRACT

The main objective of the work was to determine the effect of management audit as a tool for fraud investigation, detection and control in public sector organizations. Data were collected through primary sources using survey research design thro ugh the use of structured questionnaire in likert summation method. The population of 30 employees from the accounting department constitutes the population size with 2 7as the sample size. The data collected were tabulated and analyzed by adopting the ordinary least squares based simple regression technique of data analysis to establish the relationship of the variables. The result of the hypothesis one revealed that management audit has significant effect on investigation of fraud in public sector organizations in Nigeria. The result also revealed that the effect of management audit on fraud detection of public sector organization in Nigeria is significant and. It therefore recommends that public sector organizations should perform management audit as it acts as an effective tool in fraud investigation, detection and control in public sector organizations.