ABSTRACT

A research work is a systematic tool or scientific technique applicable to finding and proffering solutions to a problem. This however, conceived the evaluation of auditor's responsibilities in the prevention of fraud and irregularities in the banking industry. Hence, evaluation of auditor's responsibilities in the prevention of fraud and irregularities cannot be accomplished without the overview of those factors that instigate the menace. These factors hinge on the objectives for which the research work is carried out. Therefore, it calls for research questions, investigations and findings to elucidate variable views of respondents and at the same time draw a valid conclusion on the findings. However, to substantiate the validity of the study, the work is designed and arranged in chapters for proper assimilation. Chapter one deals with the preliminaries of the study which include: introduction, the background of the study, statement of the problem, main or broad objective of the study, specific objectives of the study and significance of the study, research questions, statement of hypothesis and limitations of the study. Chapter two includes: the literature review and overview of Mainstreet Banks, it explores the nature of fraud and irregularities, the classification of fraud and irregularities, the causes of fraud and irregularities. It goes further to examine the reasons for committing fraud and irregularities by people, the effects of fraud and irregularities in the banking industry and the auditors responsibilities in the prevention of fraud and irregularities in the industry. Chapter three consists of research methodology applicable to the study such as the area of study, the population, the sample and sampling technique, instrumentation, validity of the instrument, reliability of the instrument, data collection/sample size determination and method of data analysis while chapter four treats data presentation and results analysis, questionnaire collection and results description. Finally, chapter five covers discussion of data analysis and findings, conclusion/summary of the study and recommendations of the study, references, glossary/appendixes and bibliography of researchers whose work immensely contributed to the accomplishment of this research work.