Appraisal Of The Role Of Auditors In Fraud Prevention and Detection (A Study Of First Bank Umuahia, Abia State)

ABSTRACT

 This study was carried out to assesses the role of auditors in fraud prevention and . The study was carried out in two branch offirsi bank in Uinuahia, Ahia Slate Priinaiy data obtained from administration of questionnaire was analyzed using descriptive siatisllc such as simple percentage, frequency and iiwan and oithnary leasi square regression models. This findings revealed that auditors' /C5/)o/)slhlh/IV has sign/Ican1 impact on fraud detection and preVent/On iii I/ic ()?,t'(nU(ilIOil, (i/So 1/Ui! oiuil,Ior's rn/u /UlX (1 .VS1Lflh/U'(iIII ilfl/)ffii ii iii: c,ui fr,I:hl in i/ic uit,'tini:ciIion. /1 was rccoiiinwndcd 1/ia! ii,ana,'wnc,iI / 1 iIflItIlhflt flht'\I especially Nigeria banks should keep proper and relevant records I their organization to enable the auditors conduct an accurate examination on how to c/elect and uncover fraud to avoid corruption in the organization this would help I/ic/li to understand the importance of adhering to auditors role in I/ic OtU/ I izciI /0/i.