CHAPTER ONE
INTRODUCTION
Mobile wise geek (2011) defined fraud as a deliberate misrepresentation that causes a form of monetary losses. All of these are usually required for an act to be considered fraud, if someone lied about his name.United states legal (2011), defined fraud an international misrepresentation of material existing facts made by one person to another with the knowledge of its falsity and for the purpose of inducing the other person to act, and upon which the other person relies with resulting injuries or damages.Fraud has been in existence from the beginning of creation, and the increase of fraud on daily basis brought about forensic auditing.Forensic auditing is defined as the activity that consist of gathering, verifying, processing, analyzing of and reporting of data in order to obtain facts and /or evidence in the area of legal of financial disputes and or irregularities including fraud and giving preventative advice. IFA (2011).Fraud is an independent criminal offence, and it is the main phenomenon that gave birth to forensic auditing, especially those related to economic crime. These economic crimes are known to be an unpleasant fact and a disheartening issue in the heart of many organizations, and the control of it, is a concern for any organization that employs employees, accountants or other hired professional that have access  to the receipts of organization’s funds.Therefore, we are faced with the inescapable conclusion that forensic auditors are charged with the responsibility of controlling and preventing those fraudulent practices.
BACKGROUND OF THE STUDY
BRIEF HISTORY OF THE NIGERIAN POLICE FORCE (NPF)
The Nigeria Police (NP) is the principal law enforcement agency in Nigeria with a staff strength of about 371,800. There are currently plans to increase the force to 650,000, adding 280,000 new recruits to the existing 370,000. The NP is a very large organization consisting of 36 commands grouped into 12 zones and 7 administrative organs. The agency is currently headed by IGP Solomon Arase in acting capacity.Nigeria’s police was first established in 1820 and it began with officers from Imo State. The first person to have the highest rank in all the police is commissioner general colonel KK.In 1879 a 1,200-member armed paramilitary Hausa Constabulary was formed. In 1896 the Lagos Police was established. A similar force, the Niger Coast Constabulary, was formed in Calabar in 1894 under the newly proclaimed Niger Coast Protectorate. In the north, the Royal Niger Company set up the Royal Niger Company Constabulary in 1888 with headquarters. When the protectorates of Northern and Southern Nigeria were proclaimed in the early 1900s, part of the Royal Niger Company Constabulary became the Northern Nigeria Police, and part of the Niger Coast Constabulary became the Southern Nigeria Police. During the colonial period, most police were associated with local governments (native authorities). In the 1960s, under the First Republic, these forces were first regionalised and then nationalised. The NPF performed conventional police functions and was responsible for internal security generally; for supporting the prison, immigration, and customs services; and for performing military duties within or outside Nigeria as directed. Plans were announced in mid-1980 to expand the force to 200,000. By 1983, according to the federal budget, the strength of the NPF was almost 152,000, but other sources estimated it to be between 20,000 and 80,000. Reportedly, there were more than 1,300 police stations nationwide. Police officers were not usually armed but were issued weapons when required for specific missions or circumstances. They were often deployed throughout the country, but in 1989 Babangida announced that a larger number of officers would be posted to their native areas to facilitate police- community relations. Authority The Nigeria Police (NP) is designated by Section 194 of the 1979 constitution as the national police of Nigeria with exclusive jurisdiction throughout the country.
