TABLE OF CONTENT
Title page
Certification
Dedication
Acknowledgement
Table of content
CHAPTER ONE
1.0 Introduction
1.1 General background of the study
1.2 Statement of the problem
1.3 Important of the study
1.4 Statement of hypothesis
1.5 Scope of the study
1.6 Significant of the study
1.7 Organization and plan of the study
1.8 Definition of terms
CHAPTER TWO
2.0 Literature review
2.1 Concept of auditing
2.2 Meaning and classification of fraud
2.3 Nature and classification of auditing
2.4 Auditing in an organization
2.5 Qualification and Qualities of an auditor
2.6 Auditor independence and certain degree of
credibility
2.7 Efficiency of the auditor
CHAPTER THREE
3.0 Research methodology
3.1 Historical background of Nigeria Bottling company (NBC) Ilorin.
3.2 Research design
3.3 Population and sampling size
3.4 The sampling techniques
3.5 Method of data collection
3.6 Nature and administration of the Questionnaire 42-43
3.7 Method of data analysis
3.8 Profile of the case study
CHAPTER FOUR
4.0 Data presentation and analysis
4.1 Combined analysis
4.2 Relationship between internal auditor and external auditor
CHAPTER FIVE
5.0 Summary conclusion and recommendations
5.1 Summary
5.2 Conclusions
5.3 Recommendations
Bibliography
CHAPTER ONE
1.0 INTRODUCTION
Background of the study the word auditing comes from a Latin Word ‘’AUDIRE’’ ‘’TO HEAR’’, This is so because in those days the account of a nobleman was checked by being read out to him by his steward. The steward has the responsibility of looking after the affairs at the estate during the absence of the noblemen.
However, today auditing involves the checking at the account of an enterprise by a suitably qualified auditor in order to enable the auditor to form an opinion in the truth and fairness. Fraud is an act of criminal deception formed by many people in an establishment or within two people. These examples range from the public office holders who wish to embezzle public funds, a passenger who boarded a bus and refuses to pay and a contractor who criminally inflate the cost of executing the contract work. It is also the international misrepresentations of financial information by one or more individuals among management, employees, or third parties. It involved the use of criminal deception to obtain an unjust or illegal financial advantage. The impact of fraud can be quote subentire on a company’s operation. Therefore internal controls must be excellent.