Role Of Internal Auditors In Fraud Detection, Prevention And Control In Public Sector, Institutions (A Case Study Of Selected Ministries In Abia State Nigeria)
ABSTRACT
This research is con fined to the
roles of intertidal auditors with regards to fixated detection, prevention arid
control in public sector institution whom arc regarded as control experts whiter
exists mainly to carry out a validation check and risk management. Internal
auditing is a profession all activity involved in advising organizations
regarding how to better achieve the objectives through proper risk management.
improving the internal control system amid recommending solutions. 3 '(he concept
of internal its inception to (late is subject to amendments and as such its
Scope has broadened From financial issue to include value for money, risk
evaluation," managerial effectiveness and governance processes. In 1 978,
the institute of internal auditors defined
it as an independent appraisal activity established within an organization as t
service to the organization. Ii is a control which functions by a rid
evaluating the adequacy and effectiveness of oilier controls 1-listorically,
internal auditing was perceived as being confined to nerd ensuring that
accounting and underlying records of an organization transactions were properly
maintained, that the asset management system was in place in order to safeguard
the assets and also to ensure that policies and a procedures were rightly in
place and were duly complying the changing
trends,
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ARMAH, J (2021). Role Of Internal Auditors In Fraud Detection, Prevention And Control In Public Sector, Institutions (A Case Study Of Selected Ministries In Abia State Nigeria) . Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/role-of-internal-auditors-in-fraud-detection-prevention-and-control-in-public-sector-institutions-a-case-study-of-selected-ministries-in-abia-state-nigeria-7-2
JULIET, ARMAH. "Role Of Internal Auditors In Fraud Detection, Prevention And Control In Public Sector, Institutions (A Case Study Of Selected Ministries In Abia State Nigeria) " Mouau.afribary.org. Mouau.afribary.org, 07 Jul. 2021, https://repository.mouau.edu.ng/work/view/role-of-internal-auditors-in-fraud-detection-prevention-and-control-in-public-sector-institutions-a-case-study-of-selected-ministries-in-abia-state-nigeria-7-2. Accessed 01 Nov. 2024.
JULIET, ARMAH. "Role Of Internal Auditors In Fraud Detection, Prevention And Control In Public Sector, Institutions (A Case Study Of Selected Ministries In Abia State Nigeria) ". Mouau.afribary.org, Mouau.afribary.org, 07 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/role-of-internal-auditors-in-fraud-detection-prevention-and-control-in-public-sector-institutions-a-case-study-of-selected-ministries-in-abia-state-nigeria-7-2 >.
JULIET, ARMAH. "Role Of Internal Auditors In Fraud Detection, Prevention And Control In Public Sector, Institutions (A Case Study Of Selected Ministries In Abia State Nigeria) " Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/role-of-internal-auditors-in-fraud-detection-prevention-and-control-in-public-sector-institutions-a-case-study-of-selected-ministries-in-abia-state-nigeria-7-2