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THE IMPACT OF AUDITING IN CONTROLLING FRAUD AND OTHER FINANCIAL IRREGULARITIES (A CASE STUDY OF FIRST BANK NIG. PLC, AKPAKPAVA, BENIN CITY)

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THE IMPACT OF AUDITING IN CONTROLLING FRAUD AND OTHER FINANCIAL IRREGULARITIES (A CASE STUDY OF FIRST BANK NIG. PLC, AKPAKPAVA, BENIN CITY)

 

CHAPTER ONE

INTRODUCTION

 

1.1            BACKGROUND OF STUDY

The impact of auditing in controlling fraud and other financial irregularities can not be over emphasized. This is due to the fact that auditing is one of the most important technique in financial management.

Auditing stated in the United Kingdom in the 17th century as a way of providing information to wealth owners. Over the years, auditing has developed and is universally accepted as a means of checking on the operation of organization in ensuring that their activities and policies are in consonant with the best practices and also to ensure accountability in reporting the result of their activities of the shareholders.

In Nigeria, the Audit Act of 1958 and finance and management Act of 1968 emphasized the need for government owned company to be audited. The principle objective of auditing is, transparency and accountability in reporting.

Balogun Badejo and Co. was founded on April 1st, 1969, it is one of the foremost practicing firms in Nigeria offering professional services in the following areas: Accounting, Auditing, Insolvency, Taxation and Financial Advisory Services.

Accountant measure a business entity’s income, expenses and changes resources. Fraud as rapidly spread in Nigeria as a result of lack of proper accounting control. Auditor has had a major impact in controlling fraud and other financial irregularity.

Fraud is a wrongful or criminal deception intended to result in financial or personal gain, as a result of this, the banking sector as a high risk nature and has adapted the used of auditor in the control of fraud. Conclusively, auditing firms carryout their audit using computerized system to express an independent financial statement in an organization.

1.2 STATEMENT OF THE STUDY

The main problem of this study is to examine the fraudulent act that may exist in the accounting system of some companies in Nigeria. Many scholars are always interested in the impact of auditing in controlling fraud and other financial irregularities, following the inherent fraudulent act in the system, thus requiring a study of his of critically asses, this fraudulent and highlight there implication of the statement.

Most organizations are adopting the use of auditing in checkmating or controlling fraud. The banking sector as a result of it’s high rate of fraudulent act has adopted the use of auditing to benefit the advantages of true view of the financial statement. Present day audit has advance to include Computer Assisted Audit Technology (CAAT)so as to meet the required skills of auditing computerized accounting system.

Therefore, there is an urgent need for staff and stakeholders to be aware and also to acquire knowledge in the advances of fraudulent act in an organization.

Money may be loss due to fraudulent act, there is a need for an organization to create, set up, an audit group to checkmate the rate of fraud.

1.3 HISTORICAL BACKGROUND OF FIRST BANK OF NIG. PLC

First Bank of Nigeria is a Nigerian bank and financial services firm.

First Bank traces its ancestry back to the first major financial institution founded in Nigeria; for this reason the name was given to the bank. The current chairman is Prince Ajibola Afonja.

The Bank traces its history back to 1894, the Bank of British West Africa. The bank originally served the British shipping and trading agencies in Nigeria. The founder, Alfred Lewis Jones, was a shipping magnate who originally had a monopoly on importing silver currency into West Africa through his Elder Dempster shipping company. According to its founder, without a bank, economies were reduced to using barter and a wide variety of mediums of exchange, leading to unsound practices.

In 1957, Bank of British West Africa changed its name to Bank of West Africa (BWA). After Nigeria’s independence in 1960, the bank began to extend more credit to indigenous Nigerians. At the same time, citizens began to trust British banks since there was an ‘independent’ financial control mechanism and more citizens began to patronize the new Bank of West Africa.

In 1965, Standard Bank acquired Bank of West Africa and changed its acquisition’s name to Standard Bank of West Africa. In 1969, Standard Bank of West Africa incorporated its Nigerian operations under the name Standard Bank of Nigeria. In 1971, Standard Bank of Nigeria listed its shares on the Nigerian Stock Exchange and placed 13% of its share capital with Nigerian investors. After the end of the Nigerian civil war, Nigeria’s military government sought to increase local control of the retail-banking sector. In response, now Standard Chartered Bank reduced its stake in Standard Bank Nigeria to 38%. Once it had lost majority control, Standard Chartered wished to signal that it was no longer responsible for the bank and the bank changed its name to First Bank of Nigeria in 1979.

1.4 OBJECTIVE OF THE STUDY

The objectives of this research work are as follows:

1.     To examine the impact of auditing in ensuring fraud reduction and accountability in an organization.

2.      To show how auditing has helped in preventing fraudulent activities in banking sectors.

3.     To assess the relevance and functions of auditors in organizations.

4.     To explain how auditor and auditing has helped in the banking sector, also how it has helped the investors and the government in decision making.

5.     To explain how the auditor, through the process of auditing control fraud and other financial irregularities in a firm.

1.5 RESEARCH HYPOTHESIS

Based on the foregoing, the following research hypotheses formulated will be empirically tested and result gotten will serve as a basis for recommendations. The hypothesis is as follows:

Ho: auditing does not help to control fraud and other financial irregularities in banking sector

Hi: auditing helps to control fraud and other financial irregularities in banking sector.

Ho: auditors have not helped to correct irregularities in finance in the banking sector

Hi: auditors have helped to correct irregularities in finance in the banking sector

1.6 RESEARCH QUESTION

1.     Does auditing really help to control fraud and other financial irregularities in banking sector?

2.     Has auditor helped to correct irregularities in finance in the banking sector?

3.     Are the books of account of First Bank Plc conducted in an orderly manner?

4.     Is there reasonable assurance that transactions are fully and properly recorded to avoid fraud?

5.     Has fraudulent activities reduced in First Bank Plc through the process of auditing?

1.7 SIGNIFICANCE OF STUDY

This research is aim at revealing the impact of auditing in controlling fraud and other financial irregularities.

The project shows that auditors also examine, on a test basis, underlying transactions and records supporting financial statement balances and disclosures. An auditor assesses the accounting principles used and significant estimates made by management and evaluate the overall financial statement presentation.

At the end of this study, some firms who do not know the impact of auditing in controlling fraud will be aware of the functions and impact of auditing in controlling fraudulent activities.

This research work will also be useful to students in Accountancy department and Business Administration department as well as management of organizations as the study generally reveals how auditors through the process of auditing control fraudulent activities.

1.8 SCOPE OF THE STUDY

Auditing is a vast and complex subject but in the course of study, we will concentrate our mind on verification and valuation of asset and liability legal position of an auditor. We also discuss the characteristics and conduct of auditor.

Furthermore, such area as the nature of auditing in controlling fraud and other financial irregularities is covered in this project.

Finally, to get an indication that some fraud or error may have occurred which could result in material misstatement.

1.9 LIMITATION OF STUDY

A number of limitations were encountered in the course of study most of these relate to finance, time and data collection.

FINANCE: Financial constraint at this point in time when we Nigerian continues to witness devaluation of the naira and the means of affording the relevant material become very expensive.

TIME LIMIT: The time limit made it impossible to cover as much ground been a project work for the partial fulfillment of the ordinary diploma in accountancy.

1.10   DEFINITION OF TERMS

1.     Auditing – An official examination of business and financial records to see that they are true and correct.

2.     Auditor – Professional expert in the checking of books of account or record.

3.     Audit – is an evaluation of person, organization, system process, enterprises, project or product.

4.     Fraud– Illegal method of collecting/getting money from organization (it is a criminal offence).

5.     Error; an error is something that is done in a wrong way or a mistake that is made in the course of doing something.

6.     Management – The act of running and controlling a business or seminar organization.

7.     Dishonesty – Lack of trust and intending to deceive people.

8.     Financial irregularity- international misstatement or omissions of amount or disclosures in financial statement done to deceive financial statement users.

 

HOW TO GET THE FULL PROJECT WORK

 

PLEASE, print the following instructions and information if you will like to order/buy our complete written material(s).

 

HOW TO RECEIVE PROJECT MATERIAL(S)

After paying the appropriate amount (#5000) into our bank Account below, send the following information to

08068231953 or 08168759420

 

(1)    Your project topics

(2)     Email Address

(3)     Payment Name

(4)    Teller Number

We will send your material(s) immediately we receive bank alert

 

BANK ACCOUNTS

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 0046579864

Bank: GTBank.

 

OR

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 2023350498

Bank: UBA.

 

HOW TO IDENTIFY SCAM/FRAUD

As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.

 

But on this site, we have provided “table of content and chapter one” of all our project topics and materials in order to convince you that we have the complete materials.

 

Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.

 

No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner

 

CAUTION/WARNING

Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project.  Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.

 

That you ordered this material shows you have agreed not to copy word-to-word.

 

 

FOR MORE INFORMATION, CALL:

08068231953 or 08168759420

 

 

 

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easyprojectmaterials.com

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2649 days ago 0 Comments Short URL

THE RELEVANCE OF SOURCE DOCUMENTS TO THE PREPARATION OF FINANCIAL STATEMENT (A CASE STUDY OF GUINNESS NIGERIA PLC, BENIN CITY)

ABSTRACT

Source documents have a powerful function in the accounts. They almost also have a strong line relationship with the preparation of Financial Statements in any organization. Guinness Nig. Plc. was used as a case study in this project. This study highlights the vital importance of source documents in the accounting process. And how they form bedrock upon which all accounting evidence and practice are based. Even the vital role they play in the auditing of the books of account of any organization. From the field research carried out it was discovered and confirm that source documents were sacred in Guinness Nig. Plc. it was also confirm that source documents are now not only paper based but also electronic based source documents. Both are now strong part of record keeping process and backed by law and official policies of organizations including Guinness Nig. Plc.

TABLE OF CONTENT

Content                                                                                         Page

Title Page                                                                                        i

Approval Page                                                                                ii

Dedication                                                                                       iii

Acknowledgement                                                                         iv

Table of content                                                                               v

List of tables                                                                                    viii

Abstract                                                                                           ix

CHAPTER ONE

1.0      Background of the study                                                      1

1.1            History Of Guinness Nigeria Plc                                             2

1.2            Statement of the problem                                                     5

1.3            Research Question                                                                 6

1.4            Research hypothesis                                                              6

1.5            Purpose of the study                                                             9

1.6            Significance of the study                                                       10

1.7            Scope and limitation of the study                                        11

1.8            Definition of terms                                                                12

CHAPTER TWO

2.0 Literature Review                                                                     14

2.1 Introduction                                                                               12

2.2 The Meaning Of Financial Statement                                          13

2.3 Features Of Financial Statements                                                         15

2.4 The Meaning Of Source Documents                                           16

2.5 Types Of Source Documents                                                      17

2.6 The Relevance of source document to the preparation of           Financial Statement                                                                 21

2.7 An Overview Of Accounting Source Documents                        23

2.8 What Are Accounting Source Documents?                                 24

2.9 What Are Characteristics Of Accounting Source           Documents?                                                                                      27

CHAPTER THREE

3.0 Research methodology                                                             33

3.1 Introduction                                                                               33

3.2 Research design                                                                        34

3.3 Area of the study                                                                      34

3.4 Population of the study                                                            35

3.5 Sample and sampling technique                                             35

3.6 Method of data collection                                                         36

3.7 Method of data analysis                                                           36

CHAPTER FOUR

4.0 Data presentation and Analysis

4.1 Introduction                                                                               37

4.2 Presentation of Data                                                                 37

4.2 Research Question                                                                    38

4.3 Test of Hypotheses                                                          47

4.4 Discussion Of Findings                                                               50

CHAPTER FIVE

5.0 Summary, conclusion and recommendation                          53

5.1 Summary of Findings                                                              53

5.2 Conclusion                                                                                 55

5.3 Recommendation                                                                      56

References                                                                                         58

Appendix 1                                                                                      60

Appendix 2                                                                                                 61

 

HOW TO GET THE FULL PROJECT WORK

 

PLEASE, print the following instructions and information if you will like to order/buy our complete written material(s).

 

HOW TO RECEIVE PROJECT MATERIAL(S)

After paying the appropriate amount (#5000) into our bank Account below, send the following information to

08068231953 or 08168759420

 

(1)    Your project topics

(2)     Email Address

(3)     Payment Name

(4)    Teller Number

We will send your material(s) immediately we receive bank alert

 

BANK ACCOUNTS

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 0046579864

Bank: GTBank.

 

OR

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 2023350498

Bank: UBA.

 

HOW TO IDENTIFY SCAM/FRAUD

As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.

 

But on this site, we have provided “table of content and chapter one” of all our project topics and materials in order to convince you that we have the complete materials.

 

Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.

 

No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner

 

CAUTION/WARNING

Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project.  Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.

 

That you ordered this material shows you have agreed not to copy word-to-word.

 

 

FOR MORE INFORMATION, CALL:

08068231953 or 08168759420

 

 

 

Visit any of my project websites below:

www.easyprojectmaterials.com

www.easyprojectmaterials.com.ng

www.easyprojectmaterial.net

www.easyprojectmaterial.net.ng

www.easyprojectsolutions.com

www.worldofnolimit.com

www.worldofnolimit.com

www.nairaproject.com.ng

www.nairaprojects.com.ng

www.nairaproject.net

www.nairaprojects.net

www.uniproject.com.ng

www.uniprojects.com.ng

 

 

Tags: ,

2750 days ago 0 Comments Short URL

THE RELEVANCE OF SOURCE DOCUMENTS TO THE PREPARATION OF FINANCIAL STATEMENT (A CASE STUDY OF GUINNESS NIGERIA PLC, BENIN CITY)

ABSTRACT

Source documents have a powerful function in the accounts. They almost also have a strong line relationship with the preparation of Financial Statements in any organization. Guinness Nig. Plc. was used as a case study in this project. This study highlights the vital importance of source documents in the accounting process. And how they form bedrock upon which all accounting evidence and practice are based. Even the vital role they play in the auditing of the books of account of any organization. From the field research carried out it was discovered and confirm that source documents were sacred in Guinness Nig. Plc. it was also confirm that source documents are now not only paper based but also electronic based source documents. Both are now strong part of record keeping process and backed by law and official policies of organizations including Guinness Nig. Plc.

TABLE OF CONTENT

Content                                                                                         Page

Title Page                                                                                        i

Approval Page                                                                                ii

Dedication                                                                                       iii

Acknowledgement                                                                         iv

Table of content                                                                               v

List of tables                                                                                    viii

Abstract                                                                                           ix

CHAPTER ONE

1.0      Background of the study                                                      1

1.1            History Of Guinness Nigeria Plc                                             2

1.2            Statement of the problem                                                     5

1.3            Research Question                                                                 6

1.4            Research hypothesis                                                              6

1.5            Purpose of the study                                                             9

1.6            Significance of the study                                                       10

1.7            Scope and limitation of the study                                        11

1.8            Definition of terms                                                                12

CHAPTER TWO

2.0 Literature Review                                                                     14

2.1 Introduction                                                                               12

2.2 The Meaning Of Financial Statement                                          13

2.3 Features Of Financial Statements                                                         15

2.4 The Meaning Of Source Documents                                           16

2.5 Types Of Source Documents                                                      17

2.6 The Relevance of source document to the preparation of           Financial Statement                                                                 21

2.7 An Overview Of Accounting Source Documents                        23

2.8 What Are Accounting Source Documents?                                 24

2.9 What Are Characteristics Of Accounting Source           Documents?                                                                                      27

CHAPTER THREE

3.0 Research methodology                                                             33

3.1 Introduction                                                                               33

3.2 Research design                                                                        34

3.3 Area of the study                                                                      34

3.4 Population of the study                                                            35

3.5 Sample and sampling technique                                             35

3.6 Method of data collection                                                         36

3.7 Method of data analysis                                                           36

CHAPTER FOUR

4.0 Data presentation and Analysis

4.1 Introduction                                                                               37

4.2 Presentation of Data                                                                 37

4.2 Research Question                                                                    38

4.3 Test of Hypotheses                                                          47

4.4 Discussion Of Findings                                                               50

CHAPTER FIVE

5.0 Summary, conclusion and recommendation                          53

5.1 Summary of Findings                                                              53

5.2 Conclusion                                                                                 55

5.3 Recommendation                                                                      56

References                                                                                         58

Appendix 1                                                                                      60

Appendix 2                                                                                                 61

 

HOW TO GET THE FULL PROJECT WORK

 

PLEASE, print the following instructions and information if you will like to order/buy our complete written material(s).

 

HOW TO RECEIVE PROJECT MATERIAL(S)

After paying the appropriate amount (#5000) into our bank Account below, send the following information to

08068231953 or 08168759420

 

(1)    Your project topics

(2)     Email Address

(3)     Payment Name

(4)    Teller Number

We will send your material(s) immediately we receive bank alert

 

BANK ACCOUNTS

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 0046579864

Bank: GTBank.

 

OR

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 2023350498

Bank: UBA.

 

HOW TO IDENTIFY SCAM/FRAUD

As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.

 

But on this site, we have provided “table of content and chapter one” of all our project topics and materials in order to convince you that we have the complete materials.

 

Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.

 

No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner

 

CAUTION/WARNING

Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project.  Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.

 

That you ordered this material shows you have agreed not to copy word-to-word.

 

 

FOR MORE INFORMATION, CALL:

08068231953 or 08168759420

 

 

 

Visit any of my project websites below:

www.easyprojectmaterials.com

www.easyprojectmaterials.com.ng

www.easyprojectmaterial.net

www.easyprojectmaterial.net.ng

www.easyprojectsolutions.com

www.worldofnolimit.com

www.worldofnolimit.com

www.nairaproject.com.ng

www.nairaprojects.com.ng

www.nairaproject.net

www.nairaprojects.net

www.uniproject.com.ng

www.uniprojects.com.ng

 

 

Tags: ,

2750 days ago 0 Comments Short URL

THE IMPACT OF AUDITING IN CONTROLLING FRAUD AND OTHER FINANCIAL IRREGULARITIES (A CASE STUDY OF FIRST BANK NIG. PLC, AKPAKPAVA, BENIN CITY)

CHAPTER ONE

INTRODUCTION

1.1            BACKGROUND OF STUDY

The impact of auditing in controlling fraud and other financial irregularities can not be over emphasized. This is due to the fact that auditing is one of the most important technique in financial management.

Auditing stated in the United Kingdom in the 17th century as a way of providing information to wealth owners. Over the years, auditing has developed and is universally accepted as a means of checking on the operation of organization in ensuring that their activities and policies are in consonant with the best practices and also to ensure accountability in reporting the result of their activities of the shareholders.

In Nigeria, the Audit Act of 1958 and finance and management Act of 1968 emphasized the need for government owned company to be audited. The principle objective of auditing is, transparency and accountability in reporting.

Balogun Badejo and Co. was founded on April 1st, 1969, it is one of the foremost practicing firms in Nigeria offering professional services in the following areas: Accounting, Auditing, Insolvency, Taxation and Financial Advisory Services.

Accountant measure a business entity’s income, expenses and changes resources. Fraud as rapidly spread in Nigeria as a result of lack of proper accounting control. Auditor has had a major impact in controlling fraud and other financial irregularity.

Fraud is a wrongful or criminal deception intended to result in financial or personal gain, as a result of this, the banking sector as a high risk nature and has adapted the used of auditor in the control of fraud. Conclusively, auditing firms carryout their audit using computerized system to express an independent financial statement in an organization.

1.2 STATEMENT OF THE STUDY

The main problem of this study is to examine the fraudulent act that may exist in the accounting system of some companies in Nigeria. Many scholars are always interested in the impact of auditing in controlling fraud and other financial irregularities, following the inherent fraudulent act in the system, thus requiring a study of his of critically asses, this fraudulent and highlight there implication of the statement.

Most organizations are adopting the use of auditing in checkmating or controlling fraud. The banking sector as a result of it’s high rate of fraudulent act has adopted the use of auditing to benefit the advantages of true view of the financial statement. Present day audit has advance to include Computer Assisted Audit Technology (CAAT)so as to meet the required skills of auditing computerized accounting system.

Therefore, there is an urgent need for staff and stakeholders to be aware and also to acquire knowledge in the advances of fraudulent act in an organization.

Money may be loss due to fraudulent act, there is a need for an organization to create, set up, an audit group to checkmate the rate of fraud.

1.3 HISTORICAL BACKGROUND OF FIRST BANK OF NIG. PLC

First Bank of Nigeria is a Nigerian bank and financial services firm.

First Bank traces its ancestry back to the first major financial institution founded in Nigeria; for this reason the name was given to the bank. The current chairman is Prince Ajibola Afonja.

The Bank traces its history back to 1894, the Bank of British West Africa. The bank originally served the British shipping and trading agencies in Nigeria. The founder, Alfred Lewis Jones, was a shipping magnate who originally had a monopoly on importing silver currency into West Africa through his Elder Dempster shipping company. According to its founder, without a bank, economies were reduced to using barter and a wide variety of mediums of exchange, leading to unsound practices.

In 1957, Bank of British West Africa changed its name to Bank of West Africa (BWA). After Nigeria’s independence in 1960, the bank began to extend more credit to indigenous Nigerians. At the same time, citizens began to trust British banks since there was an ‘independent’ financial control mechanism and more citizens began to patronize the new Bank of West Africa.

In 1965, Standard Bank acquired Bank of West Africa and changed its acquisition’s name to Standard Bank of West Africa. In 1969, Standard Bank of West Africa incorporated its Nigerian operations under the name Standard Bank of Nigeria. In 1971, Standard Bank of Nigeria listed its shares on the Nigerian Stock Exchange and placed 13% of its share capital with Nigerian investors. After the end of the Nigerian civil war, Nigeria’s military government sought to increase local control of the retail-banking sector. In response, now Standard Chartered Bank reduced its stake in Standard Bank Nigeria to 38%. Once it had lost majority control, Standard Chartered wished to signal that it was no longer responsible for the bank and the bank changed its name to First Bank of Nigeria in 1979.

1.4 OBJECTIVE OF THE STUDY

The objectives of this research work are as follows:

1.     To examine the impact of auditing in ensuring fraud reduction and accountability in an organization.

2.      To show how auditing has helped in preventing fraudulent activities in banking sectors.

3.     To assess the relevance and functions of auditors in organizations.

4.     To explain how auditor and auditing has helped in the banking sector, also how it has helped the investors and the government in decision making.

5.     To explain how the auditor, through the process of auditing control fraud and other financial irregularities in a firm.

1.5 RESEARCH HYPOTHESIS

Based on the foregoing, the following research hypotheses formulated will be empirically tested and result gotten will serve as a basis for recommendations. The hypothesis is as follows:

Ho: auditing does not help to control fraud and other financial irregularities in banking sector

Hi: auditing helps to control fraud and other financial irregularities in banking sector.

Ho: auditors have not helped to correct irregularities in finance in the banking sector

Hi: auditors have helped to correct irregularities in finance in the banking sector

1.6 RESEARCH QUESTION

1.     Does auditing really help to control fraud and other financial irregularities in banking sector?

2.     Has auditor helped to correct irregularities in finance in the banking sector?

3.     Are the books of account of First Bank Plc conducted in an orderly manner?

4.     Is there reasonable assurance that transactions are fully and properly recorded to avoid fraud?

5.     Has fraudulent activities reduced in First Bank Plc through the process of auditing?

1.7 SIGNIFICANCE OF STUDY

This research is aim at revealing the impact of auditing in controlling fraud and other financial irregularities.

The project shows that auditors also examine, on a test basis, underlying transactions and records supporting financial statement balances and disclosures. An auditor assesses the accounting principles used and significant estimates made by management and evaluate the overall financial statement presentation.

At the end of this study, some firms who do not know the impact of auditing in controlling fraud will be aware of the functions and impact of auditing in controlling fraudulent activities.

This research work will also be useful to students in Accountancy department and Business Administration department as well as management of organizations as the study generally reveals how auditors through the process of auditing control fraudulent activities.

1.8 SCOPE OF THE STUDY

Auditing is a vast and complex subject but in the course of study, we will concentrate our mind on verification and valuation of asset and liability legal position of an auditor. We also discuss the characteristics and conduct of auditor.

Furthermore, such area as the nature of auditing in controlling fraud and other financial irregularities is covered in this project.

Finally, to get an indication that some fraud or error may have occurred which could result in material misstatement.

1.9 LIMITATION OF STUDY

A number of limitations were encountered in the course of study most of these relate to finance, time and data collection.

FINANCE: Financial constraint at this point in time when we Nigerian continues to witness devaluation of the naira and the means of affording the relevant material become very expensive.

TIME LIMIT: The time limit made it impossible to cover as much ground been a project work for the partial fulfillment of the ordinary diploma in accountancy.

1.10   DEFINITION OF TERMS

1.     Auditing – An official examination of business and financial records to see that they are true and correct.

2.     Auditor – Professional expert in the checking of books of account or record.

3.     Audit – is an evaluation of person, organization, system process, enterprises, project or product.

4.     Fraud– Illegal method of collecting/getting money from organization (it is a criminal offence).

5.     Error; an error is something that is done in a wrong way or a mistake that is made in the course of doing something.

6.     Management – The act of running and controlling a business or seminar organization.

7.     Dishonesty – Lack of trust and intending to deceive people.

8.     Financial irregularity- international misstatement or omissions of amount or disclosures in financial statement done to deceive financial statement users.

 

HOW TO GET THE FULL PROJECT WORK

 

PLEASE, print the following instructions and information if you will like to order/buy our complete written material(s).

 

HOW TO RECEIVE PROJECT MATERIAL(S)

After paying the appropriate amount (#5000) into our bank Account below, send the following information to

08068231953 or 08168759420

 

(1)    Your project topics

(2)     Email Address

(3)     Payment Name

(4)    Teller Number

We will send your material(s) immediately we receive bank alert

 

BANK ACCOUNTS

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 0046579864

Bank: GTBank.

 

OR

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 2023350498

Bank: UBA.

 

HOW TO IDENTIFY SCAM/FRAUD

As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.

 

But on this site, we have provided “table of content and chapter one” of all our project topics and materials in order to convince you that we have the complete materials.

 

Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.

 

No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner

 

CAUTION/WARNING

Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project.  Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.

 

That you ordered this material shows you have agreed not to copy word-to-word.

 

 

FOR MORE INFORMATION, CALL:

08068231953 or 08168759420

 

 

 

Visit any of my project websites below:

www.easyprojectmaterials.com

www.easyprojectmaterials.com.ng

www.easyprojectmaterial.net

www.easyprojectmaterial.net.ng

www.easyprojectsolutions.com

www.worldofnolimit.com

www.worldofnolimit.com

www.nairaproject.com.ng

www.nairaprojects.com.ng

www.nairaproject.net

www.nairaprojects.net

www.uniproject.com.ng

www.uniprojects.com.ng

 

 

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2750 days ago 0 Comments Short URL

THE IMPACT OF AUDITING IN CONTROLLING FRAUD AND OTHER FINANCIAL IRREGULARITIES (A CASE STUDY OF FIRST BANK NIG. PLC, AKPAKPAVA, BENIN CITY)

CHAPTER ONE

INTRODUCTION

1.1            BACKGROUND OF STUDY

The impact of auditing in controlling fraud and other financial irregularities can not be over emphasized. This is due to the fact that auditing is one of the most important technique in financial management.

Auditing stated in the United Kingdom in the 17th century as a way of providing information to wealth owners. Over the years, auditing has developed and is universally accepted as a means of checking on the operation of organization in ensuring that their activities and policies are in consonant with the best practices and also to ensure accountability in reporting the result of their activities of the shareholders.

In Nigeria, the Audit Act of 1958 and finance and management Act of 1968 emphasized the need for government owned company to be audited. The principle objective of auditing is, transparency and accountability in reporting.

Balogun Badejo and Co. was founded on April 1st, 1969, it is one of the foremost practicing firms in Nigeria offering professional services in the following areas: Accounting, Auditing, Insolvency, Taxation and Financial Advisory Services.

Accountant measure a business entity’s income, expenses and changes resources. Fraud as rapidly spread in Nigeria as a result of lack of proper accounting control. Auditor has had a major impact in controlling fraud and other financial irregularity.

Fraud is a wrongful or criminal deception intended to result in financial or personal gain, as a result of this, the banking sector as a high risk nature and has adapted the used of auditor in the control of fraud. Conclusively, auditing firms carryout their audit using computerized system to express an independent financial statement in an organization.

1.2 STATEMENT OF THE STUDY

The main problem of this study is to examine the fraudulent act that may exist in the accounting system of some companies in Nigeria. Many scholars are always interested in the impact of auditing in controlling fraud and other financial irregularities, following the inherent fraudulent act in the system, thus requiring a study of his of critically asses, this fraudulent and highlight there implication of the statement.

Most organizations are adopting the use of auditing in checkmating or controlling fraud. The banking sector as a result of it’s high rate of fraudulent act has adopted the use of auditing to benefit the advantages of true view of the financial statement. Present day audit has advance to include Computer Assisted Audit Technology (CAAT)so as to meet the required skills of auditing computerized accounting system.

Therefore, there is an urgent need for staff and stakeholders to be aware and also to acquire knowledge in the advances of fraudulent act in an organization.

Money may be loss due to fraudulent act, there is a need for an organization to create, set up, an audit group to checkmate the rate of fraud.

1.3 HISTORICAL BACKGROUND OF FIRST BANK OF NIG. PLC

First Bank of Nigeria is a Nigerian bank and financial services firm.

First Bank traces its ancestry back to the first major financial institution founded in Nigeria; for this reason the name was given to the bank. The current chairman is Prince Ajibola Afonja.

The Bank traces its history back to 1894, the Bank of British West Africa. The bank originally served the British shipping and trading agencies in Nigeria. The founder, Alfred Lewis Jones, was a shipping magnate who originally had a monopoly on importing silver currency into West Africa through his Elder Dempster shipping company. According to its founder, without a bank, economies were reduced to using barter and a wide variety of mediums of exchange, leading to unsound practices.

In 1957, Bank of British West Africa changed its name to Bank of West Africa (BWA). After Nigeria’s independence in 1960, the bank began to extend more credit to indigenous Nigerians. At the same time, citizens began to trust British banks since there was an ‘independent’ financial control mechanism and more citizens began to patronize the new Bank of West Africa.

In 1965, Standard Bank acquired Bank of West Africa and changed its acquisition’s name to Standard Bank of West Africa. In 1969, Standard Bank of West Africa incorporated its Nigerian operations under the name Standard Bank of Nigeria. In 1971, Standard Bank of Nigeria listed its shares on the Nigerian Stock Exchange and placed 13% of its share capital with Nigerian investors. After the end of the Nigerian civil war, Nigeria’s military government sought to increase local control of the retail-banking sector. In response, now Standard Chartered Bank reduced its stake in Standard Bank Nigeria to 38%. Once it had lost majority control, Standard Chartered wished to signal that it was no longer responsible for the bank and the bank changed its name to First Bank of Nigeria in 1979.

1.4 OBJECTIVE OF THE STUDY

The objectives of this research work are as follows:

1.     To examine the impact of auditing in ensuring fraud reduction and accountability in an organization.

2.      To show how auditing has helped in preventing fraudulent activities in banking sectors.

3.     To assess the relevance and functions of auditors in organizations.

4.     To explain how auditor and auditing has helped in the banking sector, also how it has helped the investors and the government in decision making.

5.     To explain how the auditor, through the process of auditing control fraud and other financial irregularities in a firm.

1.5 RESEARCH HYPOTHESIS

Based on the foregoing, the following research hypotheses formulated will be empirically tested and result gotten will serve as a basis for recommendations. The hypothesis is as follows:

Ho: auditing does not help to control fraud and other financial irregularities in banking sector

Hi: auditing helps to control fraud and other financial irregularities in banking sector.

Ho: auditors have not helped to correct irregularities in finance in the banking sector

Hi: auditors have helped to correct irregularities in finance in the banking sector

1.6 RESEARCH QUESTION

1.     Does auditing really help to control fraud and other financial irregularities in banking sector?

2.     Has auditor helped to correct irregularities in finance in the banking sector?

3.     Are the books of account of First Bank Plc conducted in an orderly manner?

4.     Is there reasonable assurance that transactions are fully and properly recorded to avoid fraud?

5.     Has fraudulent activities reduced in First Bank Plc through the process of auditing?

1.7 SIGNIFICANCE OF STUDY

This research is aim at revealing the impact of auditing in controlling fraud and other financial irregularities.

The project shows that auditors also examine, on a test basis, underlying transactions and records supporting financial statement balances and disclosures. An auditor assesses the accounting principles used and significant estimates made by management and evaluate the overall financial statement presentation.

At the end of this study, some firms who do not know the impact of auditing in controlling fraud will be aware of the functions and impact of auditing in controlling fraudulent activities.

This research work will also be useful to students in Accountancy department and Business Administration department as well as management of organizations as the study generally reveals how auditors through the process of auditing control fraudulent activities.

1.8 SCOPE OF THE STUDY

Auditing is a vast and complex subject but in the course of study, we will concentrate our mind on verification and valuation of asset and liability legal position of an auditor. We also discuss the characteristics and conduct of auditor.

Furthermore, such area as the nature of auditing in controlling fraud and other financial irregularities is covered in this project.

Finally, to get an indication that some fraud or error may have occurred which could result in material misstatement.

1.9 LIMITATION OF STUDY

A number of limitations were encountered in the course of study most of these relate to finance, time and data collection.

FINANCE: Financial constraint at this point in time when we Nigerian continues to witness devaluation of the naira and the means of affording the relevant material become very expensive.

TIME LIMIT: The time limit made it impossible to cover as much ground been a project work for the partial fulfillment of the ordinary diploma in accountancy.

1.10   DEFINITION OF TERMS

1.     Auditing – An official examination of business and financial records to see that they are true and correct.

2.     Auditor – Professional expert in the checking of books of account or record.

3.     Audit – is an evaluation of person, organization, system process, enterprises, project or product.

4.     Fraud– Illegal method of collecting/getting money from organization (it is a criminal offence).

5.     Error; an error is something that is done in a wrong way or a mistake that is made in the course of doing something.

6.     Management – The act of running and controlling a business or seminar organization.

7.     Dishonesty – Lack of trust and intending to deceive people.

8.     Financial irregularity- international misstatement or omissions of amount or disclosures in financial statement done to deceive financial statement users.

 

HOW TO GET THE FULL PROJECT WORK

 

PLEASE, print the following instructions and information if you will like to order/buy our complete written material(s).

 

HOW TO RECEIVE PROJECT MATERIAL(S)

After paying the appropriate amount (#5000) into our bank Account below, send the following information to

08068231953 or 08168759420

 

(1)    Your project topics

(2)     Email Address

(3)     Payment Name

(4)    Teller Number

We will send your material(s) immediately we receive bank alert

 

BANK ACCOUNTS

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 0046579864

Bank: GTBank.

 

OR

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 2023350498

Bank: UBA.

 

HOW TO IDENTIFY SCAM/FRAUD

As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.

 

But on this site, we have provided “table of content and chapter one” of all our project topics and materials in order to convince you that we have the complete materials.

 

Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.

 

No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner

 

CAUTION/WARNING

Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project.  Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.

 

That you ordered this material shows you have agreed not to copy word-to-word.

 

 

FOR MORE INFORMATION, CALL:

08068231953 or 08168759420

 

 

 

Visit any of my project websites below:

www.easyprojectmaterials.com

www.easyprojectmaterials.com.ng

www.easyprojectmaterial.net

www.easyprojectmaterial.net.ng

www.easyprojectsolutions.com

www.worldofnolimit.com

www.worldofnolimit.com

www.nairaproject.com.ng

www.nairaprojects.com.ng

www.nairaproject.net

www.nairaprojects.net

www.uniproject.com.ng

www.uniprojects.com.ng

 

 

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2750 days ago 0 Comments Short URL

ACCOUNTING PROCEDURE IN A HOTEL (A CASE STUDY OF ROYAL MARBLE HOTELS, BENIN CITY)

CHAPTER ONE

INTRODUCTION

1.0             BACKGROUND OF THE STUDY

The purpose of this research work is basically to explain the accounting procedure in a hotel.

For a proper understanding of the study, it is wise to first of all explain the meaning of hotel. Thereafter, the meaning of accounting will also be looked into in a separate term. Also, the meaning of accounting procedure will be observed, then, accounting procedure in relating to hotel firm will be explained. For a proper understanding, Royal Marble hotel Benin City was used as a case study.

Hotels follow the general principles of accounting, but because of the exclusive nature of a hotel when compared to other organization, hotel accounting departments use terms that may not be familiar to accountants in other organizations or industries. Accounting terms related to the management of guest payments, charges and disputes can be confusing to outsiders, but they represent everyday concepts in the hotel industry.

Accountants recognize the importance of proper hotel accounting procedures, as it is the foundation upon which all financial decisions are based. They have a knowledgeable and dedicated hotel Accounting Team to ensure the highest level of support possible to each investor. With a comprehensive centralized hotel accounting system, they provide essential hotel accounting services to investors interested in accounting for hospitality.

The practice of accounting has been a practical one since the inception. This is one of the notions in the writers mind when carrying out this study. Here, practical involvement in this work unveils the most of the accounting operations as are being obtained in the hotel.

A dedicated Property Accountant whose responsibility is to manage the accounting function supports each one of a hotel. The duties include the balancing and auditing of the managers’ and employees’ work, maintenance of the hotel’s accounts receivable and accounts payable, processing of employee payroll and ensuring adherence to accounting standard operating procedures by all departments within the hotel. In a hotel, the properties Accountants have the additional responsibility for the Human Resources function. While a Regional Director of Human Resources supports them. Accountants in some hotel have the opportunity to develop their Human Resources skills including interviewing, recruiting, counseling, coaching, disciplining and motivating.

1.1 THE PROFILE OF ROYAL MARBLE HOTEL

Royal Marble Hotels is located at about 2,200 meters above sea level on a green hill valley and Government Reservation Area (GRA) in the ancient kingdom of Benin City, “the heart beat of the nation.” The hotel is nested in an area of colourful garden flower and is conveniently located close to the city center, the Benin Airport, the Oba of Benin Kingdom palace, the National Museum of Benin of historical greatness.

Royal Marble Hotel’s primary mission is to bring in hospitality industry beyond mere accommodation, but providing a peaceful and secured homely environment for visitors or travelers from all parts of the world.

Royal marble Hotels, an ultramodern hotel, first in the Niger-Delta zone of the blackest populous nation, Nigeria. In the very heart of the ancient city and charming city of Benin, Royal Marble Hotels was planned with all the character of a small town with gardens, the room, suites, restaurants, conference and banquet halls, bar, swimming pools, gym, etc. all flow into each other, creating a unique and welcoming atmosphere; The national museum, zoo, golf field, among other things and some are 1 kilometer from the hotel.

The hotel houses 110 elegant and well equipped suites that come in numerous sizes and structures, to accommodate the tastes of various guests.

The services at the hotel include a bar, laundry services, a pool bar, restaurant, an internet café, gym facilities, a casino, security services, and many more services. The restaurant is a fully serviced 24 hours and offers numerous dishes including African and Cosmopolitan cuisines.

Activities that are available for guests include trips to the national museum, the zoo, golf fields all situated within a one kilometer radius.

1.2 STATEMENT OF THE PROBLEM

Some of the problems that are involved in accounting in a hotel system are as follows:

There are often confusions as the accountant cannot judge which accounting procedure will be best suited for the smooth functioning of a hotel.

Another problem that is associated with hotel is lack of existence of a trained accountant in some hotels. It is quite unfortunate that some hotel management in Nigeria feel that the services of an accountant are not relevant to their businesses. It is also unfortunate that some who know the usefulness of an accountant in their businesses do not have the financial means of employing a professional accountant.

Other problems include the unavailability of reliable accounting information on which to base managerial decision and the inability to project or even give an estimate of what their production, scales and profit level will be like in the successive future period.

Another problem is that of seeking the support and involvement of all levels of management and the difficulty in educating all individuals who are to be involved in the accounting process and gaining their full participation.

However, the inability to apply the financial management system in a flexible manner and the inconsistency in maintaining effective follow up procedures and adapting the accounting procedure in a hotel is also not an exception.

1.3 RESEARCH QUESTION

To find out whether the accounting procedure of hotels is effective, the following questions are raised:

1.                 Can the accountant decide the best accounting procedure that should be adopted in a hotel?

2.                 Are there adequacies in the practice of accounting procedure adopted in a hotel system?

3.                 Are the accounting practices enough to report profit and provide management with timely and reliable information for decision making?

4.                 What is the caliber of accounting personnel employed in the hotel?

5.                 How adequate is the internal control system in the hotel?

1.4 RESEARCH HYPOTHESIS Hypothesis is a tentative statement about relationship that exists between two or more variables.

In this study, the null hypothesis (Ho) will be tested against alternative hypothesis (Hi). Two hypotheses will be formulated by the research in testing the null and alternative hypothesis. These are as follows:

Ho: an accountant can not decide the best accounting procedure that          should be adopted in a hotel

Hi: an accountant can decide the best accounting procedure that should    be adopted in a hotel

Ho: there are no adequacies in the practice of accounting procedure adopted in a hotel system.

Hi: there are adequacies in the practice of accounting procedure adopted in a hotel system.

1.5 PURPOSE OF THE STUDY

The purpose of this research study is to determine the accounting procedure in a hotel system and to ascertain the level of importance and the overall benefit the hotel management derive from such accounting procedure existing within the hotel.

1.                 To understand the objectives for coordinating a hotel on keeping books of account of their transactions.

2.                 To access adequacy of financial records and other books of account by an accountant in a hotel.

3.                 To know the roles of accountant in reporting profit and loses and providing management with timely and reliable information for decision making.

1.6 SIGNIFICANCE OF THE STUDY

This study is aimed at showing the accounting procedure that is applicable within the hotel system and examine the role of accounting procedure in a hotel as a tool of management, an instrument of control, a technique of decision making, a system of performance measurement and reporting which is vital in business growth and expansion.

This study could be of immense use to anybody who wants to gain some insight into the role of an accountant and the current method of accounting procedure in a hotel.

1.7 SCOPE OF THE STUDY

This study covers such areas as: hotel system, accounting, accounting procedure and accounting procedure in a hotel system. The area covered in this research work includes Royal Marble Hotel, Benin City.

The data to be collected would also be restricted to Royal Marble Hotel.

1.8 LIMITATION OF THE STUDY

This research work is limit due to some factors:

Management restriction: managements often are not willing to give out some useful information that would have helped the researcher in getting the needed information about the company. This was a source of limitation to this project work.

Time factor:- The time giving is too tiny for me to carry out the project work accurately.

Finance:- This also restraints me in carrying out my research work as being expected.

1.9 DEFINITION OF TERMS

Efficiency: This is a fact of performance which relate to the rate of resource utilization (ie cost incurred in the course of the work. Ovuorie G (1997).

Accounting: This is the fundamental processes of developing theories for the discipline of accounting. And the primary aim of accounting theory has been to provide a basis for the predication and interpretation of accounting behaviours and events. James Ilaboya Advanced Financial Accounting (2005).

Hotel: A hotel is an establishment that provides paid lodging on a short-term basis.

Policies: Koontz, O Donnell and Weihrich (1980) define policies as a general statement or understanding which guide thinking in decision making; the essence of policies is the existence of discretion, within certain limits in guiding decision making.

Management: Act of running and controlling a business

 

HOW TO GET THE FULL PROJECT WORK

 

PLEASE, print the following instructions and information if you will like to order/buy our complete written material(s).

 

HOW TO RECEIVE PROJECT MATERIAL(S)

After paying the appropriate amount (#5000) into our bank Account below, send the following information to

08068231953 or 08168759420

 

(1)    Your project topics

(2)     Email Address

(3)     Payment Name

(4)    Teller Number

We will send your material(s) immediately we receive bank alert

 

BANK ACCOUNTS

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 0046579864

Bank: GTBank.

 

OR

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 2023350498

Bank: UBA.

 

HOW TO IDENTIFY SCAM/FRAUD

As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.

 

But on this site, we have provided “table of content and chapter one” of all our project topics and materials in order to convince you that we have the complete materials.

 

Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.

 

No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner

 

CAUTION/WARNING

Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project.  Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.

 

That you ordered this material shows you have agreed not to copy word-to-word.

 

 

FOR MORE INFORMATION, CALL:

08068231953 or 08168759420

 

 

 

Visit any of my project websites below:

www.easyprojectmaterials.com

www.easyprojectmaterials.com.ng

www.easyprojectmaterial.net

www.easyprojectmaterial.net.ng

www.easyprojectsolutions.com

www.worldofnolimit.com

www.worldofnolimit.com

www.nairaproject.com.ng

www.nairaprojects.com.ng

www.nairaproject.net

www.nairaprojects.net

www.uniproject.com.ng

www.uniprojects.com.ng

 

 

Tags: ,

2750 days ago 0 Comments Short URL