The Impact of Auditing Fraud Prevention in an Organization

The Impact of Auditing Fraud Prevention in an Organization

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Abstract on The Impact of Auditing Fraud Prevention in an Organization

This research topic is the most of auditing in fraud prevention and control in an organization. Nigerian Bottling Company plc is chosen as a case study. The research topic has been chosen in order to investigate. Among the objectives of this study is to identify the factor responsible for weak internal control in an organization in Nigerian bottling company plc, both primary and secondary sources of data are used in gathering the data, hypothesis were formulated and Hi was accepted and the researcher concluded there is no proper documentation of security documents. Lastly, the researcher recommended that provision of sufficient and adequate salaries and wages to the staff so as to avoid looting of the board’s money

TABLE OF CONTENTS

Title page — — — — — — — — — — — — — —- — — — — — i

Declaration page — — — — — — — —– — — — — — — — — — —     ii

Approval page —- — — – — — — — — — — — — — — — — — — — —  –     iii

Dedication — — — — — — – — — — – — — — – — — — — — – — — – –    iv

Acknowledgement — — — — — — — — — — — — — – —– — — —  –    v

Abstract — — — — — — — — — — — — — — — — — — — — — — — — — –  vi

Table of content — — — — — — —— —– —— — — — —- —   vii

CHAPTER ONE

1.0            Introduction — — — —- — —- — — — — — — — — 1

1.1            Background of the study — — — — — — — — —- —    2

1.2            Statement of problem — — — — — — — —- — —  —     5

1.3            Objective of the study — — — — — — — — — — — —- — — —     6

1.4            Statement of the hypothesis — — — — — — — — — — — — —     7

1.5            Significant of the study — — — — — — — — — — — — — — — — –    7

1.6            Scope of the study — — — — — — — — — — — — — — — — – –     8

1.7            Historical background of Nigerian Bottling Company. — — — — —    9

1.8            Definition of terms — — — — — — — — — — —- — —- — — —   12

CHAPTER TWO: LITERATURE REVIEW

2.1     Concept of internal audit — — — — — — — — — — — — —–   14

2.2     Concept of frauds — — — — — — — — — — — — — — — — – — —   19

2.3     Independent of internal audit department —- — — — — — — — — –      22

2.4     Nature of the internal audit activity — — — — — — — — — — — — — —  24

2.5     Fraud and its cost in public sector — —- — — — — — — — — — — —     27

2.6     Nature of accounting — — — — — — — —- — — — — — — — — —- – —  29

2.7     Conclusion — — — — — — – — — — — – — — — — — – — — — — —    33

2.8     Summary — — — — — — — — — — — — — — —— — — — — — — — —   33

CHAPTER THREE: RESEARCH METHODOLOGY

3.1     Research design — — — — – —- — —- — — — — — — — — — 35

3.2     Research population — — — — – —- — —- — — — — — — — 35

3.3     Sample size and sampling technique — — — — – —- — —- — 35

3.4     Method of data collection — — — — – —- — —- — — — — —   37

3.5     Justification of method — — — — – —- — —- — — — — — —  37

3.6     Method of data analysis — — — — – —- — —- — — — — — —  39

3.7     Justification of instrument used. — — — — – —- — —- — — —   39

CHAPTER FOUR

PRESENTATION AND ANALYSIS OF DATA

4.0     Introduction — — — — – —- — —- — — — — — — — — — – — 40

4.1     Data presentation and analysis — — — — – —- — —- — — — –  40

4.2     Testing of hypothesis — — — — – —- — —- — — — — — — — –  48

4.3     Summary of   Findings — — — — — — — — — — — — — — – 51

CHAPTER FIVE:

SUMMARY CONCLUSION AND RECOMMENDATION

5.1     Summary — — — — — — —— —– —— — — — —- —  52

5.2     Conclusion — — — — — — —— —– —— — — — —- –  53

5.3     Recommendation — — — — — — —— —– —— — — –   54

5.4     Limitation of the study — — — — — — —— —– —— —   55

          References— — — — — — —— —– —— — — — —-  56

          Appendix — — — — — — — — —– — — — — — — — — — —    58

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