THE IMPACT OF INTERNAL AUDIT ON FRAUD DETECTION AND PREVENTION ( A CASE STUDY OF POWER HOLDING COMPANY OF NIGERIA)

ABSTRACT

 

The purpose of this study is to examine the impact of  Internal Audit on fraud detection and prevention with Power Holding Company of Nigeria as a case study.

 

Information and data were collected through the use of research questionnaires and company’s financial statement. The research questionnaires distributed were 30 of which 23 were  completed and returned by the respondents. The hypothesis formulated were tested  using chi-square statistical tool.       

 

The study reveal that internal audit plays an important role in the public sector. 

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