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PROJECT TOPIC: THE ROLE OF AN AUDITOR IN THE PREVENTING OF FRAUD

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CHAPTER ONE

  • BACKGROUND OF THE STUDY

External auditing is an independent, objective assurance and consultancy activity systematically designed to add value and improve an organization operations, performance, efficiency and effectiveness. It helps the organization to achieve its objectives and goals by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk control, planning and management control (IIA Report, 1999).


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