ABSTRACT
This research examined the influence of fraud and control on the profitability of PZ Industries Plc Aba. Data was collected from primary source. The Hypothesis used in the research, were tested using Analysis of variance (ANOVA) statistical tool. The following were revealed as findings. That fraud detection has an influence on profitability of corporation and that effective maintenance of internal control
system in an organization influences profitability. Based on these findings, the researcher recommends that there should be an implementation of an effective internal control system in operation. Corporation should also recruit qualified accounting personnel and ensure physical control over assets and records, and also maintain good checks of accounts, cash controls including bank reconciliation of receipts and payments.
TABLE OF CONTENTS
Cover page
T'itI e page · Declaration . ..
Certi ication 11
Dedication .iv
Acknowledgement v
Abstract vi
Table of content. vii
CHAPTER ONE:
f .0 Introduction 1
r .1 Background of the study 1
l .2 Statement of the problem 2
! .3 Research questions 2
l .4 Objective of the study 3
1-.5 Research hypothesis : 3
1.6 Significance of the study .: ."
1.7 Scope of the study : ~
l .8 Limitation of the study ·: '. .4
l.9 Defintion of terms
References
CHAPTER TWO:
2.0 Literature Review
2.1 Concept of fraud 7
2.2 General types offraud 8
2.3 Specific types of fra~d .11
2.4 Why people commit Fraud? 12
2,4.1 Pressure · 1
2'.4.2 Opportunity 14
2.4.3 Rationalization 15
2.5 Fraud prevention 15
2.6 Internal control system for preventing and detecting of fraud 15
2.6.1 Internal Control 16
2.6.2 Objectives of Internal Control. 16
2;6.3 Types of Internal Control. .17
2. 7 Limitation of Internal Control. : .19
2·.8 Fraud Detection Measures 19
2.8.1 Internal Check · 2.9 Computer Fraud Control 21
:~. l O Impact of Fraud 22
2.11 The Composition of Internal Control System 23
2.11.1 The Information System 24
21.11.2 The General Controls 26
2.11.3 The Monitoring Controls .: 27
CHAPTER THREE
3.0 Research Methodology : 28
3.1 Research Design
3.2 Method of data collection
3.3 Population of the Study :
3.4 Validate of the Instrument 29
3.5 Reliability of the Instrument.
3.6 Sample size ;
3,.7 Questionnaire Administration
Method of Data Analysis 32
References
CHAPTER FOUR (PRESENTATION, ANALYSIS,AND
INTERPRETATION OF DATA)
4.4 Presentation, Analysis and Interpretation of Data 34
Introduction 34
Demography of respondent 34
Research data Analysis 36
Hypothesis Testing , : 41
CHAPTER FIVE
5.0 Summary Conclusion and Recommendation .47
S. 1 Summary and Findings .47
5- .2 Conclusion
5 .. 3 Recommendation
Biography
Appendix
OKEKE, 1 (2020). INFLUENCE OF FRAUD DETECTION AND CONTROL ON THE PROFITABILITY OF PZ INDUSTRIES PLC ABA. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/influence-of-fraud-detection-and-control-on-the-profitability-of-pz-industries-plc-aba
10/2214, OKEKE. "INFLUENCE OF FRAUD DETECTION AND CONTROL ON THE PROFITABILITY OF PZ INDUSTRIES PLC ABA" Mouau.afribary.org. Mouau.afribary.org, 25 Mar. 2020, https://repository.mouau.edu.ng/work/view/influence-of-fraud-detection-and-control-on-the-profitability-of-pz-industries-plc-aba. Accessed 30 Oct. 2024.
10/2214, OKEKE. "INFLUENCE OF FRAUD DETECTION AND CONTROL ON THE PROFITABILITY OF PZ INDUSTRIES PLC ABA". Mouau.afribary.org, Mouau.afribary.org, 25 Mar. 2020. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/influence-of-fraud-detection-and-control-on-the-profitability-of-pz-industries-plc-aba >.
10/2214, OKEKE. "INFLUENCE OF FRAUD DETECTION AND CONTROL ON THE PROFITABILITY OF PZ INDUSTRIES PLC ABA" Mouau.afribary.org (2020). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/influence-of-fraud-detection-and-control-on-the-profitability-of-pz-industries-plc-aba