Thesis Abstract

Abstract
Fraud in government establishments is a pervasive issue that threatens the integrity and efficiency of public institutions. Auditing plays a crucial role in detecting and preventing fraudulent activities within these organizations. This research aims to explore the significance of auditing in controlling fraud in government establishments. The study will examine the various types of fraud that commonly occur in government settings, including financial misappropriation, corruption, and embezzlement. By understanding the nature of these fraudulent activities, auditors can tailor their procedures to effectively detect and deter such behaviors. Furthermore, the research will investigate the specific auditing techniques and methodologies that can be employed to uncover fraud in government establishments. These may include forensic auditing, data analytics, internal control assessments, and whistleblower systems. By utilizing a combination of these approaches, auditors can enhance their ability to identify red flags and irregularities that may indicate fraudulent behavior. Additionally, the study will analyze the role of internal and external auditors in fraud prevention and detection. Internal auditors play a key role in evaluating and improving internal controls, while external auditors provide an independent assessment of the financial statements and internal processes. By working together, these auditors can provide a comprehensive oversight of the organization's operations and financial activities, reducing the opportunities for fraud to occur. Moreover, the research will explore the impact of auditing on fraud deterrence and the overall control environment within government establishments. Effective auditing practices can act as a deterrent to potential fraudsters by increasing the likelihood of detection and consequences for fraudulent behavior. Furthermore, auditors can provide valuable recommendations for improving controls and governance processes, strengthening the organization's resilience against fraud. In conclusion, this research highlights the critical role of auditing in controlling fraud in government establishments. By employing a range of auditing techniques, internal and external auditors can play a proactive role in detecting, preventing, and deterring fraudulent activities. Ultimately, a robust auditing function is essential for promoting transparency, accountability, and integrity within government organizations, safeguarding public resources and maintaining public trust.

Thesis Overview

INTRODUCTION

BACKGROUND OF THE STUDY

For a long time now Nigeria have been witnessing a down turn in her development efforts. This primary cause of this down has been linked with the in or deinate ambition of the average Nigeria to get rich quick at the expense of less piviltedge ones. Those who a seen them selves as being opportunity to control government establishment use the opportunity to perpetrate fraud or misappropriate public funds and properties.

Our law makers have seen the need for acceptable accountability by making a provision for the federal and stated government to report on the account of stewardship rendered by these public officers.

Section 126 (1) the constitution of the federal republic of Nigeria 199. States that there shall be an audit general for each state who shall be appointed in accordance with the provision of section 126 of the constitution”.

Section (2) says that the public account of a state and of all offices and courts of the state shall be audited by the auditor general for the state”.

This study focused attention how well or otherwise the government audit department conduct it activities in response to section 125 of 1999 constitution of the federal republic of Nigeria.
For a long time now Nigeria have been witnessing a down turn in her development efforts. This primary cause of this down has been linked with the in or deinate ambition of the average Nigeria to get rich quick at the expense of less piviltedge ones. Those who a seen them selves as being opportunity to control government establishment use the opportunity to perpetrate fraud or misappropriate public funds and properties.

Our law makers have seen the need for acceptable accountability by making a provision for the federal and stated government to report on the account of stewardship rendered by these public officers.

Section 126 (1) the constitution of the federal republic of Nigeria 199. States that there shall be an audit general for each state who shall be appointed in accordance with the provision of section 126 of the constitution”.

Section (2) says that the public account of a state and of all offices and courts of the state shall be audited by the auditor general for the state”.

This study focused attention how well or otherwise the government audit department conduct it activities in response to section 125 of 1999 constitution of the federal republic of Nigeria.
1.2 STATEMENT OF THE PROBLEM

Public embezzlement always create a consciousness on the part of the supervisory authorities as to the quality and digree of protective management in government

1. Lack of understanding of the purpose of auditing among the society in general.

2. Lack of a well defined goal oriented policies aimed at building up a strong and sound financial system.

3. Inherent weakness in the existing. Administrative arrangement for government establishment accounting function.