THE ROLE OF EXTERNAL AUDITORS IN FRAUD DETECTION(A CASE STUDY OF UNION BANK OF NIGERIA PLC. ENUGU BRANCH)
ABSTRACT: This study is aimed at finding and expressing the Roles, the External Auditors play in banks, in Fraud Detection. There has been significant attempt by the researcher to examine whether the various roles as should be carried out by audited the being introduced in banks and adopted as required by the guiding legislative. The result of this study would aid educate readers and likewise bank on the roles the external auditors play in banks.    To accomplish the aim of this project work, the researcher has reviewed and reported some related literature sources such information were duly acknowledged in the appropriate reference sections. About three hypothesis were formulated which were thereafter tested in other to establish theories of the end o the research study chi-square distribution were adopted for this test. The some of data comes from both primary and secondary modes of data collection. The secondary data forms the certain sages on which this project was based Based on the data collected and analysis some findings made which was proceeded by conclusion and some recommendation. Suggestions were also made for further studies, summarily form the questionnaires administrated and data collected which were analyzed and interpreted, it has been generally concluded that role of auditors in banking operations have really contributed to the fairness and trueness of the financial reports and statements of banks and also check fraud in banks.
TABLES OF CONTENT
CHAPTER ONE:
INTRODUCTION
1.1Â Â Â Â PURPOSE OF THE STUDY
1.2Â Â Â Â SIGNIFICANCE OF STUDY
1.3Â Â Â Â STATEMENT OF THE PROBLEM
1.4Â Â Â Â HYPOTHESIS FORMULATION
1.5Â Â Â Â OBJECTIVE OF THE STUDY
1.3Â Â Â Â SCOPE AND LIMITAITON
1.6Â Â Â Â DEFINITION OF TERMS
CHAPTER TWO
- REVIEW OF RELATED LITERATURE
- DEFINITION OF FRAUD
- TYPES OF FRAUD
- AUDITORS, HIS RIGHT, DUTIES AND STATUS
- ROLES OF AN AUDITORS AND MANAGEMENT RESPONSIBILITY
- THE AUDITOR AND FRAUD DETECTION
CHAPTER THREE
- SUMMARY OF FINDINGS, CONCLUSION AND RECOMENDATION
- FINDINGS
- CONSLUSION
- RECOMMENDATIONS
- SUGGESTION
REFERENCE
CHAPTER ONE
INTRODUCTION
An audit is the independent examination of, and expression of opinion on the financial statements of enterprises by an auditor. In pursuance of this objective, he may disclose defalcations and irregularities, which are capable of impairing the truth and fairness of the financial statement.
