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.

TABLE OF CONTENTS
Title page- - - - - - - - - - -i
Certification - - - - - - - - - -ii
Dedication- - - - - - - - - - -iii
Acknowledgement - - - - - - - - -iv
Abstract- - - - - - - - - - -v
Table of contents- - - - - - - - - -vi

CHAPTER ONE
1.0 Introduction- - - - - - - - -1
1.1 Background of the study - - - - - - -1
1.2 Statement of problem- - - - - - -5
1.3 Objectives of the study - - - - - - -6
1.4 Research Hypothesis- - - - - - - -7
1.5 Significant of the study - - - - - - -7
1.6 The Scope Of The Research - - - - - -7
1.7 Limitations Of The Study - - - - - - -8
1.8 Organzation Of Study - - - - - - -9
1.9 Definition of terms- - - - - - - -10

CHAPTER TWO
1.0 Review of related literature- - - - - - -13
1.1 What is an Audit? - - - - - - - -13
1.2 Who is an Auditor? - - - - - - - -15
1.3 Qualification of an Auditor- - - - - - -16
1.4 Appointment of an Auditor - - - - - - -16
1.5 Objectives Of Auditing - - - - - - -17
1.6 Audit Test - - - - - - - - -17
1.7 Audit test- - - - - - - - -21
1.8 Justification For Auditing - - - - - - -24
1.9 Standard of reporting - - - - - - -26
1.10 Internal Control Concept - - - - - -27
1.11 Characteristics of satisfactory system of internal control- -28
1.12 Relationship between internal Auditing and internal
control- - - - - - - - - -29
1.13 Importance of internal control in Auditing - - - -30
1.14 Internal Auditing defined - - - - - - -31
1.15 Qualities of internal Auditors - - - - - -33
1.16 Independence of internal Auditors - - - - -35
1.17 Measuring the performance of an internal Auditor- - -36
1.18 Relationship between internal and external Auditors- - -37
1.19 Co-operation of internal and external Auditors- - - -38
1.20 Fraud defined- - - - - - - - -39
1.21 Types of fraud- - - - - - - - -39

CHAPTER THREE
2. RESEARCH METHODOLOGY
2.0 Introduction- - - - - - - - -44
2.1 The Research design - - - - - - - -44
2.2 Sources of Data- - - - - - - -45
2.3 Population and sample size- - - - - - -45
2.4 Data collection/instruments- - - - - -45
2.5 Validity of resources- - - - - - - -47
2.6 Method of data Analysis- - - - - - -47
2.7 Library Research- - - - - - - -48

CHAPTER FOUR
4.0 DATA PRESENTATION, ANALYSIS AND INTERPRETATION
4.1 Introduction- - - - - - - - -50
4.2 Data Analysis- - - - - - - - -52
4.3 Test of Hypothesis- - - - - - - -63
4.3.1 Test of Hypothesis number I- - - - - -63
4.3.2 Test of Hypothesis number ii- - - - - -68
4.3.3 Test of Hypothesis number iii- - - - - -70

CHAPTER FIVE
5.0 SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDDATIONS
5.1 Summary of findings - - - - - - - -74
5.2 Conclusion - - - - - - - -76
5.3 Recommendations- - - - - - - -76
5.4 Bibliography- - - - - - - - -79