ABSTRACTS
Organizations are prone to fraudulent practices, which always hamper their performances. The researcher has the therefore undertaken this study to determine the Impact of Auditing and Investigation on Frauds Control in Public Sector Institutions, 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 (GL 07-12) 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 have negatively affected the performances of government establishments resulting to low productivity and poor quality service delivery. 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 provisions 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 for effective frauds control.
ORJI, U (2021). The Impact Of Auditing And Investigation On Fraud Control In Public Sector Institutions (A Case Study Of The Role Of Office Of The State Auditor General, Abia State). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/the-impact-of-auditing-and-investigation-on-fraud-control-in-public-sector-institutions-a-case-study-of-the-role-of-office-of-the-state-auditor-general-abia-state-7-2
UGONNA, ORJI. "The Impact Of Auditing And Investigation On Fraud Control In Public Sector Institutions (A Case Study Of The Role Of Office Of The State Auditor General, Abia State)" Mouau.afribary.org. Mouau.afribary.org, 28 Jun. 2021, https://repository.mouau.edu.ng/work/view/the-impact-of-auditing-and-investigation-on-fraud-control-in-public-sector-institutions-a-case-study-of-the-role-of-office-of-the-state-auditor-general-abia-state-7-2. Accessed 01 Nov. 2024.
UGONNA, ORJI. "The Impact Of Auditing And Investigation On Fraud Control In Public Sector Institutions (A Case Study Of The Role Of Office Of The State Auditor General, Abia State)". Mouau.afribary.org, Mouau.afribary.org, 28 Jun. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/the-impact-of-auditing-and-investigation-on-fraud-control-in-public-sector-institutions-a-case-study-of-the-role-of-office-of-the-state-auditor-general-abia-state-7-2 >.
UGONNA, ORJI. "The Impact Of Auditing And Investigation On Fraud Control In Public Sector Institutions (A Case Study Of The Role Of Office Of The State Auditor General, Abia State)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/the-impact-of-auditing-and-investigation-on-fraud-control-in-public-sector-institutions-a-case-study-of-the-role-of-office-of-the-state-auditor-general-abia-state-7-2