Auditing and Its Role in Corporate Governance (a Case Study of Osun State University)

Student: Opeyemi Azeezat Ayinla (Project, 2025)
Department of Accountancy
Osun State Polytechnic, Iree, Osun State

Abstract

ABSTRACT The study examined the effect of an auditors tole in fraud detection and prevention in an organization. The purpose of the study was to examine the impact of fraud in an organization survival and its management, the roles of an auditor's in an organization and the challenges faced by auditors in an institution setting. The study population consists of the employees in Osun State University. The university has 431 academic staff where 50 respondents was selected using simple and stratified sampling technology. Data were analyzed using frequency count and percentages to determine the extent at which fraud detection and prevention affect organization survival. Findings revealed that fraud detection and prevention affect organization positively and it also shows the relationship between fraud detection, prevention and organization profitability. Based on the research findings, data analysis and interpretution gathered and conclusion reached the following recommendations were made. Management should improve in fraud detection and prevention in the institution. Also, management should work hand in hand with internal auditors and give them free hands to perform their duties

Keywords
auditing corporate governance state university
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