Appraisal Of The Role Of Auditors In The Detection, Reduction, Prevention And Control Of Fraud And Errors In An Organization (The Study Of Selected Firms In Umuahia)
ABSTRACT
This research project is titled
"Appraisal of the role of Auditors in Detection, Reduction, Prevent and
Control of Fraud and Errors in and organization. (The study of selected firms
in Umuahia). This calls for an appraisal of the existing situation and
empirical analysis of auditors role in the detection, reduction, prevention and
control of fraud and error. Millichamp (1984) stated that although the main
objective of auditing is to issue a report to the shareholders of a company.
expressing an opinion on the financial statements, the prevention and control
of fraud and errors is a subsidiary objective of the auditor. The population
sample size of the study is 90 which is fully representative of the research
population. The statistical tool used for the purpose of this study is Taro
Yaman Formular. In this case findings made so far are follows: 1. The prevention
and control of fraud is independent of the auditors moracle 2. Most auditors
maintain audit notes extensively and in most instances they do not omit to
check transactions after they have been noted. It thereby recommends that the
accounting profession should re-examine the objective of auditing and place
more emphasis on the control of fraud and error. The systems methods and
techniques of fraud control should be reviewed better and more current
innovations introduced.
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MICHAEL, U (2021). Appraisal Of The Role Of Auditors In The Detection, Reduction, Prevention And Control Of Fraud And Errors In An Organization (The Study Of Selected Firms In Umuahia). Repository.mouau.edu.ng: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-auditors-in-the-detection-reduction-prevention-and-control-of-fraud-and-errors-in-an-organization-the-study-of-selected-firms-in-umuahia-7-2
UNIVERSITY, MICHAEL. "Appraisal Of The Role Of Auditors In The Detection, Reduction, Prevention And Control Of Fraud And Errors In An Organization (The Study Of Selected Firms In Umuahia)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 12 Aug. 2021, https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-auditors-in-the-detection-reduction-prevention-and-control-of-fraud-and-errors-in-an-organization-the-study-of-selected-firms-in-umuahia-7-2. Accessed 26 Nov. 2024.
UNIVERSITY, MICHAEL. "Appraisal Of The Role Of Auditors In The Detection, Reduction, Prevention And Control Of Fraud And Errors In An Organization (The Study Of Selected Firms In Umuahia)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 12 Aug. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-auditors-in-the-detection-reduction-prevention-and-control-of-fraud-and-errors-in-an-organization-the-study-of-selected-firms-in-umuahia-7-2 >.
UNIVERSITY, MICHAEL. "Appraisal Of The Role Of Auditors In The Detection, Reduction, Prevention And Control Of Fraud And Errors In An Organization (The Study Of Selected Firms In Umuahia)" Repository.mouau.edu.ng (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-auditors-in-the-detection-reduction-prevention-and-control-of-fraud-and-errors-in-an-organization-the-study-of-selected-firms-in-umuahia-7-2