Effect Of Auditor's Report On The Performance Of Banking Sector In Nigeria. (A Study Of Selected Banks In Umuahia)

ABSTRACT

Based simple regression to estimate the relationship of the variables. The probability of the F statistics is significant at 0.2% which is less than 5% level of significance. The study 'therefore concluded that there is significant effect of auditor report on the prevention and detection of fraud. The study therefore recommends that banks should have more control measures to prevent fraud, staff should be adequately motivated The study was to determine the effect of Auditor 's report on the performance of banking sector in Nigeria and there hypothesized that there is no significant effect of the auditor 's report on the prevention and detection of fraud and that auditor 's report does not enhance the operation of banking sector in Nigeria. The study adopted primary data through the distribution of structured questionnaire and used the ordinary least square for performance and management should provide training and staff development programmes.