The Effect Of Auditing And Investigation Techniques In Controlling Frauds In Organizations (A Case Study Of Office Of The State Auditor — General, Abia State)
ABSTRACTS
Organizations are prone to fraudulent practices which always hamper their performances. The researcher has therefore undertaken this study to determine the effects of Auditing and Investigation Techniques in preventing frauds in organizations using office of the Auditor-General, Abia State as a case study. To achieve this, primary data were collected from responses to the questionnaires distributed which were personally administered to Nine Senior Management Officers (GL.13—above), Sixteen middle Management — Supervisors/Team Leaders (GLO7 -12) and Eleven Junior Management-Junior Staff! Team Mates (03-06). Using simple percentage, the data collected were analyzed and used to answer the research questions raised while statistical chi-squared (X2) was used to test the Hypotheses formulated for the study respectively. The findings revealed that frauds arise from various sources and office of the Auditor-General has not done much to check-mate the fraudulent practices which have negatively affected the performance of government establishments. Moreover, management has not given adequate punishment to the fraudsters of the Government Establishments. The following recommendations were made: There should be a total reorganization of the sensitive units to involve competent and honest employees. Management should ensure that approval to spend money is based on the approved budget provision of the Government while adequate punishments should be meted to the culprits. Office of the Auditor-General should be motivated. Management should also provide the necessary resources, training and re-training of staff and others to effectively control frauds.
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ORJI, U (2021). The Effect Of Auditing And Investigation Techniques In Controlling Frauds In Organizations (A Case Study Of Office Of The State Auditor — General, Abia State). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/the-effect-of-auditing-and-investigation-techniques-in-controlling-frauds-in-organizations-a-case-study-of-office-of-the-state-auditor-general-abia-state-7-2
UGONMA, ORJI. "The Effect Of Auditing And Investigation Techniques In Controlling Frauds In Organizations (A Case Study Of Office Of The State Auditor — General, Abia State)" Mouau.afribary.org. Mouau.afribary.org, 21 Jun. 2021, https://repository.mouau.edu.ng/work/view/the-effect-of-auditing-and-investigation-techniques-in-controlling-frauds-in-organizations-a-case-study-of-office-of-the-state-auditor-general-abia-state-7-2. Accessed 31 Oct. 2024.
UGONMA, ORJI. "The Effect Of Auditing And Investigation Techniques In Controlling Frauds In Organizations (A Case Study Of Office Of The State Auditor — General, Abia State)". Mouau.afribary.org, Mouau.afribary.org, 21 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/the-effect-of-auditing-and-investigation-techniques-in-controlling-frauds-in-organizations-a-case-study-of-office-of-the-state-auditor-general-abia-state-7-2 >.
UGONMA, ORJI. "The Effect Of Auditing And Investigation Techniques In Controlling Frauds In Organizations (A Case Study Of Office Of The State Auditor — General, Abia State)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/the-effect-of-auditing-and-investigation-techniques-in-controlling-frauds-in-organizations-a-case-study-of-office-of-the-state-auditor-general-abia-state-7-2