An Appraisal Of Internal Auditors On The Effectiveness In Fraud Detection And Prevention

An Appraisal Of Internal Auditors On The Effectiveness In Fraud Detection And Prevention

Table of Content

• Title Page
• Certification
• Dedication
• Acknowledgement
• Table of Content
• List of Tables
• Abstract

Chapter One:

Introduction

• 1.1 Background of the Study
• 1.2 Statement of the Problem
• 1.3 Objective of the Study
• 1.4 Research Questions
• 1.5 Research Hypothesis
• 1.6 Significance of the Study
• 1.7 Scope of the Study
• 1.8 Limitation of the Study
• 1.9 Definition of Terms
• 1.10 Organisations of the Study

Chapter Two:

Review of Literature

• 2.1 Conceptual Framework
• 2.2 Theoretical Framework
• 2.3 Empirical Review

Chapter Three:

Research Methodology

• 3.1 Research Design
• 3.2 Population of the Study
• 3.3 Sample Size Determination
• 3.4 Sample Size Selection Technique and Procedure
• 3.5 Research Instrument and Administration
• 3.6 Method of Data Collection
• 3.7 Method of Data Analysis
• 3.8 Validity of the Study
• 3.9 Reliability of the Study
• 3.10 Ethical Consideration

Chapter Four:

Data Presentation and Analysis

• 4.1 Data Presentation
• 4.2 Analysis of Data
• 4.3 Answering Research Questions
• 4.4 Test of Hypotheses
• 4.5 Discussion of Findings

Chapter Five:

Summary, Conclusion and Recommendation

• 5.1 Summary
• 5.2 Conclusion
• 5.3 Recommendation
• References
• APPENDIX
• QUESTIONNAIRE

Chapter One

Introduction

The study is categorized into five chapters. The first chapter presents the background of the study, statement of the problem, objective of the study, research questions and hypothesis, the significance of the study, scope/limitations of the study, and definition of terms. The chapter two covers the review of literature with emphasis on conceptual framework, theoretical framework, and empirical review. Likewise, the chapter three which is the research methodology, specifically covers the research design, population of the study, sample size determination, sample size, and selection technique and procedure, research instrument and administration, method of data collection, method of data analysis, validity and reliability of the study, and ethical consideration. The second to last chapter being the chapter four presents the data presentation and analysis, while the last chapter(chapter five) contains the summary, conclusion and recommendation.

1.1 Background of the Study

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Frequently Asked Questions

Can internal audit and internal control systems detect fraud?

About the way fraud is detected, both studies of PwC and the ACFE stress the importance of tips and chance. However, as a number two detection means in studies, internal audit and internal control systems can have a measurable impact on detecting fraud.

What do internal auditors need to know?

Any employee Although internal auditors may not know the exact motive or rationalization leading to fraud, they need to identify opportunities for fraud. Internal auditors also need to understand fraud schemes and scenarios, as well as be aware of the signs that point to fraud and how to prevent it. 

How effective are auditing fraud detection services?

According to Drogalas et al. (2017), fraudulent audit services have increased that cause instability and financial crisis to the organizations. There are cases when both the internal and external auditing fraud detection is found to be faulty, but at most of the time, internal auditing is found to be quite effective. …

How should internal auditing allocate resources to detect frauds?

Internal auditing should allocate resources to fraud-related activities in line with the risk of fraud relative to other organizational risks. • Auditing to detect likely fraud by testing high- risk processes, with the intention of looking for indicators of fraud, within the organization and with external business relationships.