ABSTRACT

The broad objective of this study is to examine the impact of auditing in controlling fraud and other financial irregularities in commercial bank in Nigeria. To   achieve this objective 40 questionnaire were administered to the staff of first bank plc Agip area Ede Osun state 30 were returned while 10 were unreturned .The data were analyzed using simple percentage and standard deviation to test the hypotheses. Base on the finding it was discovered that auditing has helped to control fraud and other financial irregularities in banking sector and auditor has helped to correct irregularities in finance in the banking sector.  Therefore, base on the findings we made recommendation that Banks are to increase their requirements pertaining to qualifications and draw up more efficient screening techniques and they are to ensure that there is segregation of duties, efficient internal controls, jobs satisfactions and job enrichment. 

TABLE OF CONTENTS

Declaration………………………………………………………………………………………………………………………………i

Certification…………………………………………………………………………………………………………………………….i

Dedication……………………………………………………………………………………………………………………………….i

Acknowledgement………………………………………………………………………………………………………………….v

Abstract…………………………………………………………………………………………………………………………………v

Table of Contents………………………………………………………………………………………………………………v-xiii

CHAPTER ONE: INTRODUCTION              PAGE

1.1Background of the study 1-3

1.2Statement of the problem  3

1.3Research question3-4

1.4Objective of the study           4

1.5Hypothesis of  the study4-5

1.6Justification for the study5

1.7Scope of the Study6

1.8Operational definition of terms6-7

CHAPTER TWO: LITERATURE REVIEW

2.1Conceptual Review           8-22

2.1.1      Conceptual Framework23-24

2.2   Empirical Review24-27

2.3 Theoretical Review 28-32

2.3.1Theoretical Framework 32-33

CHAPTER THREE: METHODOLOGY

3.0    Introduction 34

3.1 Area of Study 34-36

3.2 Research Design 36

3.3 Population, Sample size and Sampling Techniques 36

3.4 Source of Data and Data Collection Method37

3.5 Research Instruments37

3.5.1 Reliability of Instrument and Validity of Instrument 37

3.6 Re-statement of Hypothesis 38

3.7 Method of Data Analysis 38

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS 

4.1      Data Presentation and Analysis 39-47

4.2      Test of Hypothesis 48-50

4.3     Discussion of Findings  50

CHAPTER FIVE: SUMMARY, CONCLUSION, AND RECOMMENDATION 

5.1     Summary51

5.2     Conclusion 52

5.3      Recommendations52

5.4       Contribution to Knowledge 53

5.5      Limitation of the Study 53

5.6    Suggestion for Further Study53

           Reference             54-55

          Questionnaire