ABSTRACT

The purpose of this topic the effect of fraud control measures on financial reporting in the banking industry[a case study of first bank of Maiduguri main branch] is aimed at finding practical means of eliminating and reducing the misstatement and misrepresentation of financial reporting in banking industries and the researcher used both primary and secondary source. Questionnaire and other interview were administered on a population of 140 persons made up of both staff of the bank and management, the finding derived from respondents indicates the significant effect of fraud control measures and the relevance of staff cadre in financial reporting in banking industries and also bank distress.

To the end of this study made use of both of the primary and secondary source of data to enhance the quality of the findings. Relevant statistical methods and Analysis of Variance[ANOVA] was employed in the evaluation of data collected. Three hypotheses were formulated and tested. Two of the Null hypotheses were rejected while one was accepted. On this , it was recommended, among other things, that internal control measures and security should be enhanced as to reduce the rate of misstatement and misrepresentation of financial statements.  

TABLE OF CONTENTS

Tile page                                              i

Certification                                        ii

Dedication    iii

Acknowledgement     iv

Table of contents               v

CHAPTER ONE: BACKGROUND OF THE STUDY

Introduction to the study 1

Statement of the   problem           2   

Objectives of the study 2                                                                                                                  

Research question 3

Research hypothesis 3                                                                                                                       

Significance of the study 3                                                                                                             

Scope of the study 3

CHAPTER TWO: BACKGROUND OF THE STUDY

2.1 Introduction 5

2.2 Definition of Tax and Taxation 5                                                                                                             

2.3 History of Taxation 6                                                                                                                              

2.4 Types of Taxes 8

2.5 The contribution of tax revenue to the economic development of Borno State                                              15

2.6 The problem encountered in collection of taxes revenue and administration in Borno State

CHAPTER THREE: RESEARCH METYHODOLOGY

3.1 Introduction 22

3.2 History of Borno State 22

3.3 Sources of data 23

3.4 Population of the Study 23

3.5 Sampling size and sampling techniques 23

3.6 Data Analysis      24

3.7 Test of hypothesis 24

CHAPTER FOUR: DATAPRESENTATION AND ANALYSIS

4.1 Introduction 26

4.2 Presentation and Interpretation of data 26

4.3 Test of hypothesis 35

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATION

5.1 Summary 38

5.2 Conclusion 39

5.3 Recommendation 39

5.4 suggested Areas of research 41

  References 42   Appendix I      44

Appendix II 45