Impact of Auditing On Fraud Control And Other Financial Irregularities In Government Institution In Abia State, Nigeria

ABSTRACT

This study is based on the impact of Auditing in gove4rnment institution in Abia State, Nigeria. The entire work was divided into five (5) characters and the data for , the study was collected using both primary and secondary sources, questionnaire, textbook, literally materials and journals respectively. The population of the study is 150-while the ample size was derived by the use of YARO YAMAN. 1964 formular and it gave l 09. The data collected were presented in tables using simple percentages and averages; then the hypothesis of the study was that auditing has !:,>Teat impact on the activities of government institution; through checkmating irregularities and that whether the management should rely on report generated by the auditor; finally what is management perception on the role of the auditor in the prevention and detection of fraud in a government institution. In the end, the researcher made some useful recommendation to the ministry. Views that will encourage the full utilization of auditing and auditors as tool in their activities and actualization o accountability in the ministry.