Wednesday 22 January 2014

THE ROLE OF AUDITORS IN THE NIGERIA BANKING INDUSTRY (A CASE STUDY OF UNION BANK PLC)


CHAPTER ONE
INTRODUCTION


1.1    BACKGROUND OF THE STUDY
Banking industries in Nigeria have over the year experienced a remarkable growth and expansion that the traditional approach of business management is no longer adequate to meet the heavily bordered company management in maintaining control over the wide spread operations. The increase in regular activities, the trend towards decentralization and greater geographical dispersion have in themselves posed serious challenge to management control. When this is added, the fact that in any representation of financial information or in the operation of internal activities, individual could be guilty of self-interest, carelessness, and dishonesty. There is the need for an outstanding performance for all levels of management, these new problem have made it necessary    for management to delegate responsibilities and authority to many level of supervision. However management responsibilities does not end with these allocation of duties, management has to turn to a control specialist, (Auditor) for assistance in ~maintaining a close watch over the management control network. Without auditors guide, management could not rely of financial statement as a guide in making any decision and the auditor (external) cannot rely on the internal control system without greatly increasing his test and the extent of his auditing procedure.
The role of auditors incorporate generally studying the efficiency of functions within the organization which includes financial checks, operational accounting, evaluation and reviewing of the system of internal control. The auditors appraise financial and control periodically summarises the results of continuous investigations, prepare recommendations for better procedure and report the results of his findings to top management says A.W. HONES and W.S. OVERMYER auditing standard and procedure page (3) three.
The auditors, both external and internal auditors performs the same functions except that external auditors performs their investigation on periodic basis usually once or twice in a year. The regulatory examination is done by Central Banks and business activities to ensure that banks conforms with the lay down central ~banks banking guidelines.
The objectives of auditing as stated in the company and allied decree (CAMD) 1990 is to express on opinion as to the truth and fairness of the financial statement as presented by the companies. The reason why and to prevent and detect fraud in banking industries and its implication for auditor is bone of public contention in the country today, this is why as academician and concerned citizens of this country, the researcher has taken it as a challenge to make it cleared to the public that roles of auditors in a banking industries in order to settle the misconceptions of the public in regards to auditors roles.

1.2   HISTORICAL BACKGROUND OF UNION BANK NIG. PLC
Banks as an institution of wealth and financial intermediary has remained a vital part of the world economy to a single economic units. However, Union Bank of Nigeria Pie is established as a commercial bank to carryout its operations as it is defined by Section 4(1) of the banking amendment Act No.3 of 1970. The origin of Union Bank Nigeria Plc can be traced as far back as 1916 when it was initially started as colonial Bank. These colonial banks are the banks which has been in existence in West India, so 1916 they extended their services to Nigeria with the first branch in Lagos and Zaria. Later on these colonial bank witness the change in name known as Baclay Bank (D.C.B) (Dominion Colonial Bank).
Union Bank Plc actually commence their operation in Nigeria in 1917 as a branch of Baclays bank which was incorporated then as private limited liability company in Nigeria in 1969. In 1970 the bank was converted to public liability company (PLC). Union Bank Plc toady in Nigeria due to their efficiency and effective operation is known as strong and reliable bank. The company’s shares are quoted in the Nigeria Stock Exchange.
The aim of establishing this bank was to bridge the gap between the surplus and the needy that’s those that will deposit and those that are looking for money to borrow from bank to invest in one business or the other.
Union bank spread its branch network to cover almost everywhere in the country to serve people at their doorstep. lit also has branch at London and has a representative at South Africa, and also started operation in Maiduguri in 1976.
The bank has various department which include the loans and advance department, inter Nigeria transfer department, Accounting department, Selling department, Current domiciliary Account department, treasury department and other subsidiaries as well as international banking department.
1.3   STATEMENT OF THE PROBLEM
The fact that in any representation of financial information or in the operation of internal control system activities in a banking industries today, individual has been found guilty of one problem or the other which always leads to fraud or mismanagement in bank. This event might be due to:

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Tuesday 21 January 2014

FINAL YEAR PROJECT TOPICS AND COMPLETE MATERIALS


1
MANAGING CHANGE THROUGH TRAINING AND DEVELOPMENT (A STUDY OF FIRST BANK PLC)

2
CLIENT PERCEPTION ON THE NATIONAL HEALTH INSURANCE SCHEME IN NIGERIA

3
RETENTION STRATEGIES IN THE NIGERIAN MANUFACTURING SECTOR (CASE STUDY: 7UP BOTTERING COMPANY ENUGU)

4
EVALUATE THE PERFORMANCE OF THE OFFICE OF
THE AUDITOR GENERAL (AUDIT DEPARTMENT, IN CARRY OUT MONITORING AND EVALUATION OF CAPITAL PROJECT)

5
ACQUISITION, ORGANISATION AND USE OF UNITED NATION PUBLICATION IN ACADEMIC LIBRARY

6
AN EMPIRICAL ANALYSIS OF MILLENNIUM DEVELOPMENT GOALS: CHILD HEALTH SECTOR

7
THE EFFECT OF THE CEMENT FACTORY ACTIVITIES AND RATE OF ENVIRONMENTAL DEGRATION ON TSE-KUCHA ENVIRONMENT. GBOKO L.G.A, BENUE STATE

8
POLLUTER- PAYS PRINCIPLE AND COMPENSATION FOR ENVIRONMENTAL DAMAGE: AN APPRAISAL

9
THE EFFECT OF INDUSTRIAL CONFLICT IN ORGANISATION PRODUCTIVITY (STUDY OF THREE SELECTED TERTIARY INSTITUTIONS) IN ENUGU STATE

10
IMPACT OF CUSTOMER COMPLAINTS ON MARKETING PERFORMANCE IN THE SERVICE INDUSTRIES (A CASE STUDY OF MTN NIGERIA)

11
ASSESSMENT OF RESEARCH UTILIZATION IN RADIOGRAPHY PRACTICE

12
FINANCIAL PLANNING AND CONTROL, A TOLL TO MANAGEMENT EFFICIENCY

13
AN ASSESSMENT OF THE EFFECT OF TRUNCATION OF HOUSING STANDARD ON PROPERTY MARKET IN ENUGU

14
THE RELEVANCE OF ADOPTING THE MARKETING CONCEPT IN BROADCAST MEDIA IN NIGERIA

15
THE EFFECT OF CHROMOLAENA OF ODORATA LEAF EXTRACT ON MERCURI CHLORIDE INDUCED RENAL INJURY IN ALBINO

16
THE EFFECT OF SPORTS PARTICIPATION ON ACADEMIC PERFORMANCE OF SECONDARY SCHOOL STUDENTS IN ENUGU SOUTH L.G.A

17
CHALLENGES OF INVOLVING COMMUNITIES IN SECONDARY ADMINISTRATION IN CROSS RIVER

18
THE ROLE OF COST ACCOUNTANT IN ALL MANUFACTURING ORGANISATION (CASE  STUDY)

19
SOLID WAST MANAGEMENT AS A TOOL FOR HEALTH ENVIRONMENT: AN APPRAISAL OF EGUNU STATE WAST MANAGEMENT AGENCY

20
A COMPARATIVE STUDY OF THE LEADERSHIP STYLE OF EXPATRIATE AND NIGERIA MANAGERS (A CASE STUDY OF OIL COMPANY IN NIGERIA)

21
NATURE OF INFORMATION AND COMMUNICATION TECHNOLOGIES IN ACADEMIC LIBRARIES IN ENUGU METROPOLIS

22
EVALUATION OF THE REWARD MANAGEMENT SYSTEM IN TELEVISION AUTHORITY IN NIGERIA

23
THE IMPACT OF INTEREST RATE ON BORROWING AND LENDING ACTIVITIES AMONG COMMERCIAL BANK IN NIGERIA


24
THE IMPACT OF MICRO FINANCE INSTITUTION IN THE PROVISION OF LOAN TO SMALL – SCALE BUSINESS

25
THE IMPACT OF REGULATION OF INSURANCE PRACTICE IN NIGERIA

26
THE IMPACT OF BANK CONSOLIDATION ON PERFORMANCE OF BANK IN NIGERIA

27
IMPACT OF NIGERIAN AGRICULTURAL COOPERATIVE AND RURAL DEVELOPMENT BANK

28
THE ROLE OF THE INSURANCE INDUSTRY IN THE NIGERIA ECONOMY

29
THE IMPACT OF ECONOMY INDICES ON BUSINESS DECISION IN NIGERIA

30
AN APPRAISAL OF STUDENTS POOR ACADEMIC PERFORMANCE IN TECHNICAL SUBJECT

31
THE EFFECTS OF EARLY MARRIAGE ON FEMALE STUDENTS’ EDUCATION (A CASE STUDY OF IBESIKPO LOCAL GOVERNMENT AREA)

32
AN APPRAISAL OF TEACHERS ATTITUDE TOWARD WORK

33
AN INVESTIGATIVE ANALYSIS OF CAUSES OF SEXUAL HARASSMENT OF STUDENTS IN HIGHER INSTITUTION

34
AN APPRAISAL OF PRIMARY  SCHOOL TEACHERS ATTITUDE TOWARD

35
AN APPRAISAL OF STUDENTS POOR ACADEMIC PERFORMANCE IN TECHNICAL SUBJECT

36
AN INVESTIGATIVE ANALYSIS OF THE CAUSES OF SEXUAL HARASSMENT OF STUDENTS IN HIGHER INSTITUTION

37
ANALYSIS OF THE ANTIBACTERIAL EFFECTS OF ALOE VERA EXTRACT AGAINST ENTERIC BACTERIA

38
APPLICATION AND DESIGN OF DISTRIBUTED DATABASE SYSTEM FOR ONLINE SHOPPING AND STORE
39
ENHANCE DEVELOPMENT EFFORT IN THE LOCAL GOVERNMENT SYSTEM IN NIGERIA THROUGH SELF HELP PROGRAMMES

40
FACTORS THAT INFLUENCE THE INTERFERENCE OF THE STUDY OF THE ENGLISH LANGUAGE BY THE MOTHER TONGUE

41
IMPACT OF PRIVATE  SECTOR DEVELOPMENT ON ECONOMIC GROWTH OF NIGERIA

42
INVESTIGATION OF VARIOUS PROBLEMS OF CRACKS BUILDING FROM THE DESIGN STAGE OF THE PROPOSE BUILDING PROJECT TO COMPLETION STAGE

43
MANAGEMENT ACCOUNTING AS A TOOL FOR DECISION MAKING IN BUSINESS ORGANISATION

44
ANALYSIS OF FACTORS THAT MILITATE AGAINST EFFECTIVE ADMINISTRATION OF PRIMARY EDUCATION

45
THE BENEFITS OF CUSTOMERS RELATIONSHIP MANAGEMENTS AS COST REDUCTION AND INCREASE IN PROFITABILITY

47
THE EFFECT OF FINANCIAL INFORMATION ON MANAGEMENT DECISION

48
THE EFFECT OF FINANCIAL ACCOUNTING  REPORTING ON THE MANAGEMENT OF BUSINESS ORGANIZATION

49
THE EFFECT OF SOCIO-ECONOMIC BACK-GROUND OF PARENTS ON THE ACADEMIC ACHIEVEMENT OF PRIMARY SCHOOL PEOPLE

50
PARENTAL LEVEL OF EDUCATION AND IT EFFECTS ON ACADEMIC PERFORMANCE OF THEIR CHILDREN

51
A COMPARATIVE ANALYSIS OF CIVIL SERVANT UNDERSTANDING OF INSURANCE POLICY

52
THE IMPACT OF ECONOMIC MELTDOWN ON CIVIL SERVANT

53
THE IMPACT OF MULTI-NATIONAL OIL COMPANIES ON THE ECONOMIC GROWTH OF THE NATION

54
THE IMPACT OF TAX POLICY REFORM ON REVENUE GENERATION IN NIGERIA
55
THE IMPACT OF SHORTHAND IN TODAY’S BUSINESS ORGANISATION

56
THE IMPACT OF PARTISAN POLITICS IN CROSS RIVER CIVIL SERVICE

57
THE IMPLICATION OF SANITATION PRACTICE ON STUDENT HEALTH IN UNIVERSITY OF CALABAR

58
THE PERCEPTION OF MIDWIVES CONCERNING THE IMPLEMENTATION OF FOCUSED ANTENATAL CARE: CHALLENGES AND PROSPECT

59
THE RELATIONSHIP BETWEEN MANAGEMENT AUDIT AND ACHIEVEMENT OF ORGANIZATIONAL OBJECTIVE

60
THE EFFECT AND DEVELOPMENT OF TECHNOLOGY ON CUSTOMERS SATISFACTION (FIRST BANK PLC) CALABAR

61
PROBLEM AND PROSPECT OF MARKETING FINANCIAL SERVICES IN FINBANK

62
THE IMPACT OF THE DISTRIBUTION POLICY ADAPTED BY PZ INDUSTRY TO COMPANY SATISFACTION AND COMPANY GROWTH

63
EFFECTIVE INVENTORY MANAGEMENT AS A TOOL FOR COST REDUCTION AND PROFITABILITY (FLOUR MILL CALABAR)

64
THE IMPACT OF E-PAYMENT IN MARKETING OF PRODUCTS

65
FINANCIAL MANAGEMENT IN LOCAL GOVERNMENT ADMINISTRATION (CASE STUDY)

66
IMPACT OF DECISION MAKING ON ORGANISATION EFFECTIVENESS (CASE STUDY)

67
IMPACT OF MONEY POLICY IN THE DEVELOPMENT OF NIGERIA ECONOMY

68
IMPACT OF NIGERIAN PAYMENT SYSTEM ON SOLE- TRADER PROFITABILITY AS AN INTEGRAL PART OF THE ECONOMY

69
EFFECT OF BROKEN ON ACADEMIC ACHIEVEMENT

70
ASSESSMENT OF PERSONAL INCOME TAX AS A SOURCE OF REVENUE IN NIGERIA


71
BUSINESS EDUCATION AND MANPOWER DEVELOPMENT IN EDIBA, ABI LOCAL GOVERNMENT AREA OF CROSS RIVER STATE,
NIGERIA
72
PARENTAL INFLUENCE AND CAREER CHOICE OF BUSINESS EDUCATION STUDENTS IN OFOROLA LOCAL GOVERNMENT AREA OWERRI WEST IMO STATE
73
FACTORS INFLUENCING STUDENTS EXAMINATION MALPRACTICE AND STUDENTS ACADEMIC PERFORMANCE IN ECONOMIC IN IKONO LOCAL GOVERNMENT AREA OF AKWA IBOM STATE
74
THE CAUSES OF EXAMINATION MALPRACTICE ON ACADEMIC PERFORMANCE OF SECONDARY SCHOOL STUDENTS IN OGOJA LOCAL GOVERNMENT AREA OF CROSS RIVER STATE
75
BUSINESS EDUCATION SKILLS AND JOB PERFORMANCE OF STAFF IN GOVERNMENT ESTABLISHMENT IN CALABAR URBAN
76
THE EFFECTS OF BANK CONSOLIDATION ON THE PERFORMANCE OF BANKS IN NIGERIA: A CASE STUDY OF FIDELITY BANK, UBA, ACCESS BANK AND UNION BANK
77
AN INVESTIGATION INTO THE EFFECTS OF INSTRUCTIONAL MATERIALS AND INSTRUCTIONAL METHODS OF TEACHING SOCIAL STUDIES ON THE ACADEMIC PERFORMANCE OF STUDENTS IN SECONDARY SCHOOLS IN OBUDU LOCAL GOVERNMENT AREA, CROSS RIVER STATE
78
THE EFFECT OF FINANCIAL ACCOUNTING REPORTING ON MANAGEMENT OF BANK IN NIGERIA (A CASE STUDY OF FIRST BANK PLC)
79
THE EFFECT OF PARENTAL LEVEL OF EDUCATION ON THE ACADEMIC PERFORMANCE OF STUDENTS IN SELETED SECONDARY SCHOOLS IN CALABAR UBAN
80
INFLUENCE OF TEACHERS’ PERSONALITY AND QUALIFICATION ON STUDENTS’ ACADEMIC ACHIEVEMENT IN BUSINESS STUDIES IN CALABAR SOUTH LOCAL GOVERNMENT AREA, CROSS RIVER STATE, NIGERIA
81
ATTITUDE OF STUDENTS TOWARDS CONTINUOUS ASSESSMENT IN SECONDARY SCHOOL
82
INFLUENCE OF JUVENILE DELINQUENCY ON THE ACADEMIC PERFORMANCE OF STUDENT’S IN CALABAR SOUTH LOCAL GOVERNMENT AREA OF CROSS RIVER STATE – NIGERIA.
83
EFFECT OF MONETARY POLICY ON THE PERFORMANCES OF COMMERCIAL BANK IN NIGERIA (1989 – 2008)
84
FACTORS INFLUENCING STUDENTS EXAMINATION MALPRACTICE AND STUDENTS ACADEMIC PERFORMANCE IN ECONOMIC
85
FACTORS INFLUENCING THE LEARNING OF FRENCH LANGUAGE IN YALA LOCAL GOVERNMENT AREA OF CROSS RIVER STATE
86
THE IMPACT OF FARMERS’ MOTIVATION THROUGH AGRICULTURAL BANK AND FARMS PRODUCE PRODUCTIVITY IN YALA L.G.A, CROSS RIVER STATE.
87
THE ROLE OF MANAGEMENT INFORMATION SYSTEM IN THE BANKING SECTOR USING OCEANIC AND ZENITH BANKS
88
THE IMPACT OF DISCIPLINE AND JOB EFFECTIVENESS ON ORGANISATIONAL PRODUCTIVITY
89
PROBLEMS ASSOCIATED WITH THE USE OF MEDIA IN ENCOURAGE ADULT PARTICIPATION IN COOPERATIVE SOCIETIES
90
POVERTY AND CRIME RATE IN NIGERIA, (2008-2010): A CASE STUDY OF CALABAR SOUTH LOCAL GOVERNMENT AREA, CROSS RIVER STATE, NIGERIA”
91
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON ORGANIZATIONAL PERFORMANCE. A CASE STUDY OF DANGOTE PLC, CALABAR 
92
THE INTERNATIONAL DIMENSIONS OFTHE NIGER DELTA CRISIS

93
THE LEVEL OF COMMUNITY PARTICIPATION IN THE CONSERVATION OF NATURAL RESOURCES IN AKAMPKA LOCAL GOVERNMENT AREA, CROSS RIVER STATE”
94
WELFARE SCHEMES AND WORKERS’ PRODUCTIVITY IN INDUSTRIES, IN CROSS RIVER STATE, NIGERIA.
95
THE INFLUENCE OF DISCIPLINE MANAGEMENT BY HEAD TEACHERS AND STUDENTS’ ACADEMIC PERFORMANCE IN SECONDARY SCHOOL IN CALABAR SOUTH LOCAL GOVERNMENT
96
THE INFLUENCE OF DISCIPLINE MANAGEMENT BY HEAD TEACHERS AND STUDENTS’ ACADEMIC PERFORMANCE IN SECONDARY SCHOOL IN CALABAR SOUTH LOCAL GOVERNMENT
97
THE SPREAD AND CONTROL OF HIV/AIDS IN COMPREHENSIVE HEALTH CENTERS, GBOR-TONGOV KASINA-ALA LOCAL GOVERNMENT, BENUE STATE 2001-2010
98
FACTROS HINDERING THE OPERATION, ORGANIZATION AND ADMINISTRATION OF SPORT IN ABI LOCAL GOVERNMENT AREA.

IMPLICATION OF IMPROPER ROUTINE IMMUNIZATION PROGRAMME ON CHILDREN UNDER ZERO TO FIVE YEARS OF AGES IN IYAMOYONG COMMUNITY, OBUBRA LOCAL GOVERNMENT
99
COMPARATIVE STUDY OF THE BIOACTIVE COMPONENTS OF FIVE ASCERSIONS OF Vernonia amygdalina (DEL) IN SOUTH EASTERN NIGERIA

101
THE ROLE OF MARKETING STRATEGIES IN THE DEVELOPMENT OF BANKING INDUSTRIES. (A STUDY OF SELECTED COMMERCIAL BANKS IN CALABAR)

102
IMPLICATIONS OF OIL AND GAS ACCOUNTING ON ECONOMY DEVELOPMENT OF NIGERIA (A STUDY OF NIGER DELTA)

103
THE STUDY INVESTIGATED THE EFFECT OF CONTROL MEASURE ON THE QUALITY PRODUCTS IN SYSTEM METAL COMPANY LIMITED, CALABAR.
104
TECHNOLOGICAL LEGAL DIMENSION OF PRODUCT DEVELOPMENT AND MARKETING

105
PREVALENCE OF PROTEIN ENERGY MALNUTRITION IN UNDER-FIVE CHILDREN IN ESUK ATU COMMUNITY, CALABAR, CROSS-RIVER STATE

106
THE INFLUENCE OF JUVENILE DELINQUENCY ON THE ACADEMIC PERFORMANCE OF SECONDARY SCHOOL STUDENTS IN CALABAR MUNICIPALITY, CROSS RIVER STATE.

107
AN EVALUATION OF CONSUMERS’ ATTITUDES TO MASS MEDIA ADVERTISEMENT IN CALABAR (A CASE STUDY OF CROSS RIVER BASIN AUTHORITY)

108
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON ORGANIZATIONAL PERFORMANCE. A CASE STUDY OF DANGOTE PLC, CALABAR 
109
THE ADMINISTRATION OF FISCAL POLICY AND ATTAINMENT OF LOCAL GOVERNMENT OBJECTIVES:
110
THE IMPACT OF MICRO-FINANCE INSTITUTION IN PROVISION OF SHORT-TERM LOAN TO SMALL SCALE BUSINESS