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AUDITING AND FRAUD CONTROL IN TERTIARY INSTITUTIONS IN CROSS RIVER STATE, NIGERIA
The study examined the influence of auditing reform on fraud control in tertiary institutions in Cross River State, Nigeria. Three hypotheses formulated and tested. Survey research design was adopted for study. The population of the study consisted ninety one (91) audit staff in the study area, which was all used in the study. A structured researcher-made questionnaire titled Auditing and Fraud Control in Tertiary Institution Questionnaire (AFCTIQ) was the instrument for data collection. A trial test was carried out on 24 audit staff in University of Uyo which yielded reliability indices of 0.75-0.82. The research questions were answered with mean and standard deviation, while hypotheses were analyzed using Simple Linear Regression. The results revealed that internal, forensic and external auditing significantly influences fraud control in tertiary institutions. Based on the findings, the study concluded that to reduce fraudulent activities, auditing, be it internal, forensic and external audit could be utilized. It was recommended among others that school management could employ seasoned internal auditors that would be independent in auditing the financial transactions of the institutions and could from time to time engage the services of forensic auditors to detect fraud at its early stage.
Key Word: Reform, Auditing, Fraud, Fraud Control