ABSTRACT

This study is an attempt to discover the need for an internal auditing in an organization for better performance. The research involved getting the opinion of accountants of three categories namely, Head of department of chief accountants, organization and practicing accounting in the federation. The researcher will make use of primary and secondary data. The methods of data collection would includes oral interview, observations and questionnaire scores standard deviation and normal curve would be use to investigate while percentage table and mean would be used in the analysis of response from respondents. It was generally discovered that the internal auditing should be encouraged in corporate organization to improve organizational performance restore probity, accountability and integrity in our national life. 

TABLE OF CONTENTS

Title i

Approval ii

Dedicationiii

Acknowledgement iv

Abstractv

Table of contentsvi

Chapter One - Introduction 

1.1Background of the study 1

1.2A Brief History of Union Bank of Nigeria plc2

1.3Statement of problem3

1.4 Objective of the study 4

1.5Significance of the study 5

1.6Scope of the Study6

1.7Limitation of the Study7

1.6Definition of Terms8

Chapter Two – Literature Review

2.1Definition of Fraud11

2.2Type of Fraud11

2.3Auditors, His Rights, Duties and Status12

2.4Roles of Auditors14

2.5The Auditor and Fraud Detection17

2.6Indications of Fraud18

2.7The Auditing Guidelines Concerning Fraud Detection19

2.8Reporting to Members and Management 20

2.9Liabilities of an Auditor 21

Chapter Three - Research methodology

3.1Introduction31

3.2Research design 31

3.3Sample Size 32

3.4Sample Techniques32

3.5Research Instrument32

3.6Validation of Instrument32

3.6Reliability of the Instrument32

3.7Method of Data Collection33

3.8Questionnaire Design33

Chapter Four - Data Analysis and Presentation 

4.0Introduction34

4.1Data Presentation  34

Chapter Five - Summary Conclusion and Recommendations

5.1Summary of the Study36

5.2Conclusion 37

5.3Recommendation39

5.4Suggestions for Further Studies39

Bibliography41

Appendix43

Questionnaire44