ABSTRACT
In other to prevent and control
fraud and error in the public sector "A study of state Ministry of Finance
Abia State. According to Azubuiken his book "Advance Auditing
(2003:76)", the auditors seek reasonable assurance that fraud or error
which may be material to the financial information has not accrued or that if
it has accrued, the effect of the fraud is properly reflected in the financial
information or the error is corrected. In the population of the study, the
number of staff used is One Hundred and Two (102) and the sample size is 81.3%
which made up of all the public accounts such as the Federal, State and Local
Government accounts. How fraud and error can be controlled and prevented in
them. And also to arrive at a logical conclusion, three hypothesis were
formulated and tested. The test of hypothesis one revealed that there is no
positive and significant relationship between prevention and control of fraud
and errors. And also the auditors' performance in the control of fraud and
error is no average. It also discovered that the auditor helps in the
prevention and control of fraud and error in the public accounts. Hypothesis
two review that auditors effectively and efficiently controls fraud and error.
Auditing techniques are being consistently applied by auditor in prevention and
control of fraud and errors. Hypothesis reveals that the prevention and control
of fraud and error are independent of the auditors' morale. The incident of
fraud. The control of fraud and error is an important objective of an audit for
the -incident of fraud and error to minimize. Lastly, here my recommendations
where made (i) The accountancy profession should re-examine the objective of
the auditing and place more emphasis on the control of fraud and error. (ii)
The system, method and techniques of fraud control should be revealed, bet1er
and more current innovation introduced.
EVULOBI, N (2021). Application Of Internal Control Measures As A Means Of Fraud And Error Prevention In The Public Sector A Study Of State Ministry Of Finance Aria State. Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/application-of-internal-control-measures-as-a-means-of-fraud-and-error-prevention-in-the-public-sector-a-study-of-state-ministry-of-finance-aria-state-7-2
NNAMDI, EVULOBI. "Application Of Internal Control Measures As A Means Of Fraud And Error Prevention In The Public Sector A Study Of State Ministry Of Finance Aria State" Mouau.afribary.org. Mouau.afribary.org, 18 Aug. 2021, https://repository.mouau.edu.ng/work/view/application-of-internal-control-measures-as-a-means-of-fraud-and-error-prevention-in-the-public-sector-a-study-of-state-ministry-of-finance-aria-state-7-2. Accessed 01 Nov. 2024.
NNAMDI, EVULOBI. "Application Of Internal Control Measures As A Means Of Fraud And Error Prevention In The Public Sector A Study Of State Ministry Of Finance Aria State". Mouau.afribary.org, Mouau.afribary.org, 18 Aug. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/application-of-internal-control-measures-as-a-means-of-fraud-and-error-prevention-in-the-public-sector-a-study-of-state-ministry-of-finance-aria-state-7-2 >.
NNAMDI, EVULOBI. "Application Of Internal Control Measures As A Means Of Fraud And Error Prevention In The Public Sector A Study Of State Ministry Of Finance Aria State" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/application-of-internal-control-measures-as-a-means-of-fraud-and-error-prevention-in-the-public-sector-a-study-of-state-ministry-of-finance-aria-state-7-2