(A CASE STUDY OF MINISTRY OF EDUCATION, AKWA IBOM STATE)
ABSTRACT
Monumental corruption that has bedeviled the public sector in Nigeria calls for a drastic measure such as proper auditing of public account. This study was undertaken to examine auditing as a tool for fraud detection, and prevention in the public sector in ministry of education, Uyo, Akwa Ibom State. In conducting the study the researcher used both the primary and secondary data to developed the research questions that were analysis using frequency table and simple percentage the study revealed that fraud has affected the ministry. It also revealed that prosecution of offender will help in fraud reduction in the ministry. It was recommended that auditing profession should have a direct linkage interface with relevant anti-corruption agencies such as EFCC. This will ensure that all cases of fraud detection by auditors were taking up for immediate investigation and prosecution.
TABLE OF CONTENTS
Title Page
Certification – – – – – – – – ii
Dedication – – – – – – – – iii
Acknowledgements – – – – – – – iv-v
Abstract – – – – – – – – – vi
Table of Contents – – – – – – – vii-ix
List of Tables – – – – – – – – x
CHAPTER ONE
1.0 Introduction – – – – – – – 1
- Background of Study – – – – – 1–3
- Statement of the Problem – – – – 4
- Objective of the Study – – – – – 4-5
- Research Questions – – – – – – 5
- Significance of the Study – – – – – 5-6
- Scope/Limitations of the Study – – – 6
- Organization of the Study – – – – 7
- Definition of Terms – – – – – – 8-9
CHAPTER TWO
2.0 Review of Related Literature – – – – 10
2.1 Introduction – – – – – – – 10-11
2.2 Concept of Auditing – – – – – – 11-12
2.3 Meaning and Concept of Auditor – – – – 13
2.4Â Definition of Audit –Â Â Â Â Â –Â Â Â Â Â –Â Â Â Â Â –Â Â Â Â Â –Â Â Â Â Â –Â Â Â Â Â 13
2.4.1 Types of Audit – – – – – – – 13-15
2.5 Meaning and Concept of Auditor – – – 15-16
2.6 Relationship between Internal and
External Auditor – – – – – – 16-17
2.7 Similarity between Internal and
External Auditor    –     –     –     –     –     –     18
2.8 Differences between Internal and
External Auditor – – – – – – – 19-20
2.9 Public Sector Organization – – – – 20-21
2.10 Fraud in Public Sector – – – – – 21-22
2.11 Types of Fraud – – – – – – 22-24
2.12 Reason for Audit Ministry – – – – 24-25
2.13 Duties of Auditor – – – – – – 25-26
2.14 Roles of Auditor in Fraud Presentation
and Detection – – – – – – – 26-27
CHAPTER THREE
3.0 Research Design and Methodology – – – 29
3.1 Introduction – – – – – – – 29
3.1.1 Re-Statement of Research Questions – 29
3.2 Design of Study – – – – – – 30
3.3 Area of Study – – – – – – – 30
3.4 Population of Study – – – – – – 30
3.5 Sample and Sampling Techniques – – – 31
3.6 Instrument/Methods of Data Collection – – 31
3.7 Data Analysis Techniques – – – – 31
CHAPTER FOUR
4.0 Data presentation, Analysis and Interpretation 32
4.1 Introduction – – – – – – – 32
4.2 Data Presentation, Analysis and Interpretation 32-36
CHAPTER FIVE
5.0 Findings, Conclusion and Recommendations
5.1 Introduction – – – – – – – 37
5.2 Findings –     –     –     –     –     –     –     –     37
5.3 Conclusion – – – – – – – 38
5.4 Recommendations – – – – – – 38-39
References
Appendices
