Fraud In Financial Institution And The Auditors Liability (a Case Study Of Access Bank Plc In Enugu)

ABSTRACT There in a misconception as to the role of the auditor in relation to fraud. Management has hence put in place a system of internal control adequate to its circumstances in order to help it ensure the reliability and accuracy of company records.  Despite all these there have been celebrated cases of fraud in financial institutions.  This hence highlights the need for an increased awareness of fraud and its manifestations in books accounts not only by accountants, but by investigations, social science and the general public.  This study also highlights the merging of the behaviourial a…