Fraud is the intentional
distortion of financial statements or other records by a person (internal or
external) to the organisation which is carried out to conceal the
misappropriation of assets or otherwise for gain"(Adeniji, 2004 and
Institute of chartered Accountant Nigeria-ICAN, 2006). Fraud can also be
defined as involving "the use of deception to obtain an unjust or illegal
financial advantage; intentional misstatement in, or omissions of amounts or
disclosure from an entity's accounting records or financial statements; or
theft whether or not accompanied by misstatements in accounting record or financial
statement.
EKOMOBONG, E (2021). The Effect Of Auditing In Controlling Fraud And Other Financial Irregularities In Corperate Firms In Nigeria. Mouau.afribary.org: Retrieved Nov 28, 2024, from https://repository.mouau.edu.ng/work/view/the-effect-of-auditing-in-controlling-fraud-and-other-financial-irregularities-in-corperate-firms-in-nigeria-7-2
EYO, EKOMOBONG. "The Effect Of Auditing In Controlling Fraud And Other Financial Irregularities In Corperate Firms In Nigeria" Mouau.afribary.org. Mouau.afribary.org, 17 Nov. 2021, https://repository.mouau.edu.ng/work/view/the-effect-of-auditing-in-controlling-fraud-and-other-financial-irregularities-in-corperate-firms-in-nigeria-7-2. Accessed 28 Nov. 2024.
EYO, EKOMOBONG. "The Effect Of Auditing In Controlling Fraud And Other Financial Irregularities In Corperate Firms In Nigeria". Mouau.afribary.org, Mouau.afribary.org, 17 Nov. 2021. Web. 28 Nov. 2024. < https://repository.mouau.edu.ng/work/view/the-effect-of-auditing-in-controlling-fraud-and-other-financial-irregularities-in-corperate-firms-in-nigeria-7-2 >.
EYO, EKOMOBONG. "The Effect Of Auditing In Controlling Fraud And Other Financial Irregularities In Corperate Firms In Nigeria" Mouau.afribary.org (2021). Accessed 28 Nov. 2024. https://repository.mouau.edu.ng/work/view/the-effect-of-auditing-in-controlling-fraud-and-other-financial-irregularities-in-corperate-firms-in-nigeria-7-2