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Abstract
Ability to report back the conclusion of an assignment of the
progress made so far to the person(s) who delegated the authority
to the performer of an assignment, duty or function, has for
decades eluded this nation both in the private and public
responsibilities to be performed and performed and reported back
has been carried out as accomplished. The lack of accountability
leads to many vices in our social and economic system. The
objectives of this study therefore are: (a) To ascertain the
determine the role of independent audit towards accountability in
an organization (b) To determine if independent audit can control
fraud and embezzlement. The primary data sources (the
questionnaire) collected response from thirty two (32)
respondents out of forty (40) that was sampled. Data collected
through primary sources were analyzed on tables using
percentages, three hypotheses were stated in null form and ere
tested using the X2 statistics, simple percentages and the test
revealed that audit enhances accountability in an organization
and also help in controlling fraud, embezzlement and defalcation
in an organization.