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THE ROLE OF AUDITORS IN PREVENTION OF FRAUD IN BANKING
INDUSTRY
THE ROLE OF AUDITORS IN PREVENTION OF FRAUD IN BANKING
INDUSTRY
ABSTRACT
Chapter one contains the introduction and analysis of fraud.
So many people define fraud in different way because of its in explicit
meaning. It also concentrate on the limitation, objectives and importance of
auditing in our banking industry
While chapter two deals with the definition of Auditors and
their duties in banking industry. It also
discussed about various types, causes, effects of frauds in banks as
well as the role of Auditors to hip it in the bud.
The paper equally looked into the means of preventing or
reducing the incidence of fraud in the banking industry or operation. From the
analysis, it was established that there are incidence of fraud in our banks. It
was equally discovered that fraud occurs more frequently on current account
department than in any other departments and this is normally done through
forged cheques. It was also discovered that bank frauds can hardly succeeded
without the aid of bank staff.
Finally, it was discovered that frauds have effects in
operation and progress of the frauds have effects in operation and progress of
the banks despite the control technique that have been instituted by the
management of the bank.
TABLE OF CONTENT
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of contents.
CHAPTER ONE
1.1 Introduction
1.2 Background of the
study
CHAPTER TWO
2.1 Who is an auditor and duties of an auditor
2.2 Types of fraud
2.3 Causes of frauds in banking industry
2.4 Effect of fraud in banks
2.5 The role of auditors in fraud prevention
CHAPTER THREE
3.1 Summary / findings
3.2 Conclusion
3.3 Recommendations
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