Abstract

This project work investigates the role of auditors in the detection of fraud in some business organization. In carrying out this research work, textbooks were consulted for related literature as well as questionnaires and oral interview for collecting data. All essential departments relevant to the study were properly enlightened and the examinations of an auditor in areas of ramification were thoroughly dealt with. The study revealed that in any business organization, the employment of an auditor whether internal or external can contribute immensely towards the effective management of the organization. It also revealed that auditing the financial statements of companies’ increases investment and it helped in knowing the importance and role of an auditor in the detection and prevention of fraud in a business organization to enable the organization make efforts in maintaining a positive and at the same time pursue its growth and objectives. This project work will be useful to researchers who try to find out the contribution of an auditor towards business organization in detecting and preventing fraud. Finally, there must be adequate provisions for the reliance of auditor on the control of an organization and any advice given by the auditor must be seen as a professional opinion and it should be taken seriously.

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