Home » THE ROLE OF AUDITING IN CONTROLLING FRAUD IN GOVERNMENT ESTABLISHMENT A CASE STUDY OF FEDERAL PAY OFFICE ENUGU

THE ROLE OF AUDITING IN CONTROLLING FRAUD IN GOVERNMENT ESTABLISHMENT A CASE STUDY OF FEDERAL PAY OFFICE ENUGU

ABSTRACT

This research work is design to achieve a specific purpose on the role played by Auditors in protection of public funds in the government establishments, ministries or government parastatals. The research goes into providing a systematic financial accountability that will promote proper stewardship of asset, deter wastes, dishonesty and promote effeteness of reasonable cost. However, the literature review helps to ascertain other writes view concerning the subject of the study which explains how government establishment is so organized in such a way that fraud could be detected easily and on time just because particular audits are assigned to particular personnel. The data used for this work was collected from primary and secondary source. Questionnaire were also used (200 in number) 120 were retained on filled while 20 missed on transit and total used was 60 in number. Against the background, invaluable and reliable discoverers were made. Finally the research recommends that the legislative are of government should make it mandatory for the accountant general to submit financial statement of government account to audit department for audit work within 6(six month of auditors to be given power to execute or enforce its finding after its work has been review by the public account committee.