The Impact Of Auditing Has In He Control Of Fraud And Irregularities In The Selected Business Organization Like The Nigeria Coal Corporation Enugu As Our Focuses

INTRODUCTION OF THE STUDY In various public company, the statutory requirement for the management is to present to the owners and other interested parties (creditors, tax authorities, potential investors etc.) a financial statement showing the way and manner in which the resources of the company at the managers disposal has been utilized or managed. This serves as the stewardship function of the management.However, before this financial statement can be accepted and is published. It must have been certify by an auditor to be the true statement of the affairs of the business. Hence auditin…