“Effect of Internal Audit System on Fraud Detection, Prevention and Control in Isiala-Ngwa North Local Government Area of Abia State:- Udeozo Francis C
ABSTRACT
The study seeks to examine the effect of
effect of internal audit system on fraud detection, prevention and control in
Isiala- Ngwa North Local Government Area of Abia State. The study adopts the
survey research design and questionnaires were administered to staffofthe local
government. 90 questionnire were returned, this formed the basis for the sample
size. Data was analysed using Pearson correlation. The result of the study
revealed that; internal audit system has a positive insignificant effect on
fraud detection in the local government. Also, internal audit system has a
positive insignificant effect on fraud prevention in the local government.
Finally, internal audit system has a positive significant effect on fraud
control in the local government. Thus it is recommended that; the
administrators should put in place effective internal audit systems that will
checkmate fraud, remove bottlenecks and ease operations towards the attainment
of productivity and sound performance. Also, effective internal control
measures should be set in motion such that fraud can be easily detected at the
point they are being effected thus easy control mechanism can be effective.
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UDEOZO, C (2024). “Effect of Internal Audit System on Fraud Detection, Prevention and Control in Isiala-Ngwa North Local Government Area of Abia State:- Udeozo Francis C. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-system-on-fraud-detection-prevention-and-control-in-isiala-ngwa-north-local-government-area-of-abia-state-udeozo-francis-c-7-2
CHINEDU, UDEOZO. "“Effect of Internal Audit System on Fraud Detection, Prevention and Control in Isiala-Ngwa North Local Government Area of Abia State:- Udeozo Francis C" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 25 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-system-on-fraud-detection-prevention-and-control-in-isiala-ngwa-north-local-government-area-of-abia-state-udeozo-francis-c-7-2. Accessed 23 Nov. 2024.
CHINEDU, UDEOZO. "“Effect of Internal Audit System on Fraud Detection, Prevention and Control in Isiala-Ngwa North Local Government Area of Abia State:- Udeozo Francis C". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 25 Jul. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-system-on-fraud-detection-prevention-and-control-in-isiala-ngwa-north-local-government-area-of-abia-state-udeozo-francis-c-7-2 >.
CHINEDU, UDEOZO. "“Effect of Internal Audit System on Fraud Detection, Prevention and Control in Isiala-Ngwa North Local Government Area of Abia State:- Udeozo Francis C" Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-system-on-fraud-detection-prevention-and-control-in-isiala-ngwa-north-local-government-area-of-abia-state-udeozo-francis-c-7-2