THE ROLE OF AUDITING IN CONTROLLING FRAUD IN GOVERNMENT ESTABLISHMENT

CHAPTER ONE

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 delineate ambition of the average Nigeria to get rich quick at the  expense of less privileged 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 degree 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.

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