Description
INTRODUCTION
Mobile wise geek (2011) defined fraud as a deliberate misrepresentation that causes a form of monetary losses. All ofthese are usually required for an act to be considered fraud, if someone lied about his name. United states legal (2011), defined fraud an international misrepresentation of material existing facts made by one person to another with the knowledge of its falsity and for the purpose of inducing the other person to act, and upon which the other person relies with resulting injuries or damages. Fraud has been in existence from the beginning of creation, and the
increase of fraud on daily basis brought about forensic auditing. Forensic auditing is defined as the activity that consist of gathering, verifying, processing, analyzing of and reporting of data in order to obtain facts and /or evidence in the area of legal of financial disputes and or irregularities including fraud and giving preventative advice. IFA (2011). Fraud is an independent criminal offence, and it is the main phenomenon that gave birth to forensic auditing, especially those related to economic crime. These economic crimes are known to be an unpleasant fact and a disheartening issue in the heart of many organizations, and the control of it, is a concern for any organization that employs employees, accountants or other hired professional that have access to the organization’s income, receipts or funds. Therefore, we are faced with the inescapable conclusion that forensic auditors are charged with the responsibility of controlling and preventing those fraudulent practices.
TABLES OF CONTENTS
Title page
Certification
Dedication
Acknowledgments
Abstract
Table of contents
CHAPTER ONE:
Introduction
Background of the study
Statement of the problem
Statement of the objectives
Research question
Research hypotheses
Significance of the study
Scope of the study
Limitations of the study
Definitions of terms
CHAPTER TWO:
Review Of Related Literature
Introduction
Academic review
Fraud deterrence and detection
Elements of fraud
Types of fraud
Fraud theories
Antidotes to fraud
Fraud risk management
The fraud teams
Forensic auditing
Application of forensic audit
Investigative audits
Automated forensic tools
The significant of automated tools Differences between forensic and financial audit
Advantages of forensic auditing to fraud control
Disadvantages
References
CHAPTER THREE:
Research Methodology
Introduction
Research design
Sources of data collection
Area of the study
population of the study
Determination of sample size
Reliability test
Validity test
Method of data analysis
References
CHAPTER FOUR:
Data Presentation, Analysis And Implementation
Presentation of data
Test of hypotheses
References
CHAPTER FIVE:
Summary Of Findings, Conclusion And Recommendation
Summary of findings
Conclusion
Recommendation
References
Appendix 1
Appendix 11
Bibliography