ABSTRACT
As business Organization developed over the years from sole
proprietorship to partnership and then to corporate entities, ownership
continued to separate from the control of the business. Today, providers of
capital, that is business owners or shareholders (masters) engage managers
(stewards) to run the business organizations on their behalf The managers are
accountable to the owners. Then, the question arises: How true or correct are
the presentations of managers to the owners of the business on the day- to- day
running of the business? An intermediary (auditor) comes into play to mediate between
the owner and the managers. Then, when it comes to the Government owned
establishment, many frauds are committed. As a result of this, there is every
need appoint an Auditor to control fraud and other irregularities which may
lead to embezzlement of the financial records.
UGBAJA, C (2021). Appraisal Role Of Auditors In Controlling Fraud In Government Owned Establishment (A Study Of Abia State University, Uturu). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/appraisal-role-of-auditors-in-controlling-fraud-in-government-owned-establishment-a-study-of-abia-state-university-uturu-7-2
CHUKWU, UGBAJA. "Appraisal Role Of Auditors In Controlling Fraud In Government Owned Establishment (A Study Of Abia State University, Uturu)" Mouau.afribary.org. Mouau.afribary.org, 18 Aug. 2021, https://repository.mouau.edu.ng/work/view/appraisal-role-of-auditors-in-controlling-fraud-in-government-owned-establishment-a-study-of-abia-state-university-uturu-7-2. Accessed 01 Nov. 2024.
CHUKWU, UGBAJA. "Appraisal Role Of Auditors In Controlling Fraud In Government Owned Establishment (A Study Of Abia State University, Uturu)". Mouau.afribary.org, Mouau.afribary.org, 18 Aug. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/appraisal-role-of-auditors-in-controlling-fraud-in-government-owned-establishment-a-study-of-abia-state-university-uturu-7-2 >.
CHUKWU, UGBAJA. "Appraisal Role Of Auditors In Controlling Fraud In Government Owned Establishment (A Study Of Abia State University, Uturu)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/appraisal-role-of-auditors-in-controlling-fraud-in-government-owned-establishment-a-study-of-abia-state-university-uturu-7-2