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Product Category: Projects
Product Code: 00004006
No of Pages: 75
No of Chapters: 5
File Format: Microsoft Word
Price :
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This work titled “Fraud Control
in the Local Government System; Challenges and Prospects; A Study of Ebonyi
Local Government Area (2003-2014)” was aimed at ascertaining the extent to
which Ebonyi Local Government Council keep adequate and reliable records of its
activities, examining the extent to which auditing can help in minimizing fraud
and mismanagement of resources among the local government workforce in Ebonyi
Local Government Area among others. The research was motivated by the inability
of the Ebonyi Local Government Council to ensure proper auditing as to limit
the rate of fraud in the council. Expectancy theory propounded by Victor Vroom in
1960 was adopted to theoretically guide the study. A survey research design was
adopted to study a population of 532 which was reduced using Taro Yamane’s
formula to a simple size of 228. Simple random sampling and stratified sampling
techniques were used and data were collected from primary and secondary
sources. Structured questionnaire instrument was used for data collection while
simple percentage method and frequency distribution tables were used to analyze
the data gotten from the questionnaire instrument. Chi-square statiacted was
used for testing the hypothesis that guided the study. This study however,
revealed that Ebonyi Local Government Council keeps adequate and reliable
records of its activities through the use of computers and certified receipts,
the fraudulent behaviours of revenue officers such as falsification of
receipts, non-remittance of collected revenue among others constitute major challenges
of Ebonyi Local government council among others. The implication is that is
computers and certified revenue receipts are used; fraud can be controlled in
the local government system. Hence, this study recommended that Nigerian local
government system should adopt the use of computers and certified receipts to
effectively keep adequate records; fraudulent behaviours of revenue officers
should be curbed in order to control fraud in the local government system among
others.
1.2 Statement of the Problem 3
1.5 Significance of the Study 5
1.6 Scope and Limitations of the Study 6
1.8 Operationalization of the Key Concepts 7
CHAPATER TWO: REVIEW OF RELATED LITERATURE 8
2.1 The Concept of Local Government 8
2.2 Rationale
for the Existence of Local government System in Nigeria 12
2.4 Evolution
of Fraud t in Nigeria 18
2.5 Fraudulent
Practices in Nigerian Local Government System 22
2.6 Main
causes of Fraud in Nigeria Local Government System 25
2.7 Strategies for Fraud Prevention and
Control in Nigeria Local Government
System 28
2.8 Challenges of Fraud control in the
local Government system in Nigeria 32
2.9 Relevance of Fraud Control in Nigerian Local Government System 34
CHAPTER THREE: RESEARCH METHODOLOGY 36
3.3 Population of the Study 37
3.4 Sample Size And Sampling Technique 37
3.5 Sources
of Data collection 40
3.6 Instrument for Data collection 40
3.7 Method Of Data Collection 41
3.8 Validity and Reliability of the
Instrument 41
3.9 Method Of Data Analysis 42
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS 43
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND
RECOMMENDATIONS 60
Table 1: Questionnaire Return Table 43
Table 2: Sex distribution of the respondents 43
Table 3: Age distribution of the respondents 44
Table 4: marital status of the respondents 44
Table 5: Educational qualification of the
respondents 45
Table 6: Working experience of the respondents 45
Table 18: Contingency table from table 7 53
Table 19: Chi-square tables from table 18 53
Table 20: Contingency table from table 13 55
Table 21: Chi-square table from
table 20
55
The idea of
checks and balances were conceptualized as a result of outrageous increase in
man’s avarice and crooks, which often result to fraud and aggrandizements.
Fraud is a
false representation of matter of fact whether by words or by conduct by false
or misleading allegations or by concealment of what should have been disclosed
that deceives and is intended to deceive another so that the individual will
act upon it to here his legal injury.
However, the
introduction of monetary economy and the growth of capitalist exploitative
lenders have led to stratification of the society using wealth as prime index,
thus increasing the incidence of fraud.
Furthermore,
the increased membership of various business organizations, managerial inefficiency
poor span of control and lack of effective internal control system sky rocket
the incidence of fraud in both private and government establishment.
To minimize
wide spread of this problems, certain control and regulatory measures were put
in place by government similarly, local government system, which is also a form
public sector organization with people of heterogeneous character and
background equally adopted these measures.
The emergence
of auditing as an administrative tool of checking frauds, errors and other
financial irregularities has inevitably contributed to successful existence of
several local government system especially where management was in efficient
for instance, from it humble beginning, auditing has increased cutting across
every activities of an organization both financial and other wise it embraces
all forms of internal control mechanism and as an independent examination of
book to book to from opinion on whether the financial statement of an
organization represent a true and fair view of the business undertaken within a
period of time under view.
Through
auditing members of local government, the reliability, credibility and
authenticity of their administration were assumed. Also fraud and other
financial irregularities were to be minimized
However, it is
appalling that several local government have not really embrace the
significance of auditing of their economic endeavours. This often result to
embezzlement and mismanagement of their funds, also poor literacy levels of
members and lack of accounting experience make some local government to keep
scarcity records of their business which cannot from a strong basis for
detailed audit work.
In order to
see the extent fraud has dome more harm than good to the success of local
government administration a research will be carried out within
The inhabitant
of Ebonyi State Nigeria has found a lot of local government administration
through integrated effort but not all these local government administration
perform satisfactorily due to inadequate audit exercise and its underlying
consequences on the other hand, some local government which recognized the
importance of auditing as one of their statutory obligations have experience
some problems which are stated below in a verifiable form.
· Lack of adequate according records could contributed to
ineffective audit in local government administration how literacy hard of the
local government administration in
· Irregular auditing give room for fraud and other practice
among local government in
· The importance of auditing are not well told when auditor
are denied to vital accounting record.
· Lack of qualified local government auditors.
The inability of the Ebonyi Local Government Council to
ensure proper auditing as to limit the rate of fraud is the problem of this
study. In view of the problem, the following questions will guide the study.
(1) To what extent does
Ebonyi Local Government Council keep adequate and reliable record of its
activities?
(2) To what extent can
auditing help to minimize fraud and mismanagement of resources among the local
government workforce in Ebonyi Local Government Area?
The
general objective of this research is to find out how fraud can be minimized in
Ebonyi Local Government council.
The specific objectives included
(1) To ascertain the extent to which Ebonyi Local Government
council keep adequate and reliable records of its activities
(2) To find out the extent to which auditing can help in
minimizing fraud and mismanagement of resources among the local government
workforce in Ebonyi Local Government Area.
The following hypotheses were formulated for the study:
HA1: Ebonyi
local government council keeps adequate and reliable records of its activities
through the use of computers and certified receipts.
HO1: Ebonyi
local government council neither uses computers nor certified receipts to
ensure adequate and reliable records of its activities.
HA2: Frequent
financial auditing in Ebonyi local government has significantly helped in
reducing fraud and mismanagement of resources.
HO2: Fraud and
mismanagement of resources has not in anyway reduced despite the frequent
financial auditing in Ebonyi local government council.
This study
will be very significant at its possible beneficiaries abound. Thus the study
will enable the students who will use it in future to get sight on auditing and
its usefulness to local government system.
It will also,
reveal the actual meaning of auditing as tools used in controlling fraud in the
local government and its objects and relevance to any concerned individual.
This research
might be of great help to member of local government who experience fraud and
other financial irregularities, since it will help them to device some workable
and reliable remedial strategies toward curbing such threat. More proficiently,
this research with obviously assist in widening the research intellectual
horizon text his ability to collect, analyze and interpret data as will as
assisting the researcher in accomplishing practical requirements for the award
of B.Sc (degree) in his discipline.
This study
covers the entire department in Ebonyi Local Government Area, particularizing
on fraud control, challenge and prospects from 2003-2014.
On the other
hand, the limitations of the study include time factor, coupled with the coming
examination and financial inadequacy, which made it difficult for a research to
extend his investigation as he planned. Also the response might not be 100
percent accurate since the sample of the population was only studied. These
were overcome through hard work, borrowing and assistance.
This work
adopted the expectantly theory.
The expectancy theory states that the strength of an
expectation and the strength of a tendency to act on particular way depends on
the strength of an expectancy and the will be followed by a given outcome and
attractiveness of that outcome to the individual.
The relevance
of the expectancy theory to this study are as follows
The expectancy
theory provides a logical way of analyzing the performance of workers. The
reason for this is because the theory state, if an individual perceives a
relationship between his effort (expectancy) and his ability to perform
successfully (first level of outcome), and a relationship instrumentality, he will
work very hard. This theory is therefore very relevant to this study.
Local government: This is the system of government of a town or an area by
elected representatives of people who live there.
Auditing: It is the independent examination of financial statement
of an organization with a view to express out opinion as to whether these
statements gives a true and fair view and comply with the relevant statutes.
Fraud: could be defined as dishonesty calculated for advantage.
Challenges: This is a statement or an action that shows that somebody
refuses to accept something and questions whether it is right legal etc.
Prospects: It is an idea of what might or will happen in the future.
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