出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：It is not possible for organizational activities to be 100% error free; likewise, the incidence of fraud is currently common in our society. This paper examines the role of internal audit in controlling errors, irregularities and fraud in corporate organizations. The various types of errors, irregularities, frauds as well as the problems of internal audit are discussed. Questionnaires were used to collect data from respondents. Questionnaires were distributed to 150 organisations in South West of Nigeria of which 106 returned the questionnaires. 5-Point Likert Rating was used to analyse the findings. The study revealed that the existence of internal audit department in a business organization is a good tool of corporate control of errors, irregularities and fraud.
