Browsing by Author "ALKADRIYAR Sherifdeen"

Now showing 1 - 2 of 2
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    FINANCIAL CRIMES AND FORENSIC AUDITING: A STUDY OF NIGERIA CASES
    (Nigerian Journal of Banking and Financial issues 11 (1), 1 - 9, 2025) YUNUS AbdulrasheedBolaji; BILIQEES Ayoola Abdulmumin; Muhammed Lawal SUBAIR; ALKADRIYAR Sherifdeen; OJURONGBE, Olalekan Jubril
    Curbing the menace of financial crimes through forensic audit is imperative due to the global failure of statutory audit. This study examined financial and crimes forensic auditing evidence from Nigeria cases. This study employed a survey research method through the questionnaire. The data collected was analyzed using regression models. The research discovered that P–value = 0.00<0.05 level of significant and the regression line is CFCs = 0.335 + 0.746β1 + 0.042β2- 0.078β3++ut. The study also found that data based collection and data mining are effective enough and capable of curbing financial crimes in Nigeria, although ratio analysis is weak in doing that. The research concluded that forensic audit techniques are effective in combating financial crimes in Nigerian private sector. This study recommended that forensic audit courses should be given a more spaces in the academic curricula of Universities to increase its awareness in Nigeria.
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    Internal Audit and Employee Fraud in Manufacturing Companies in Ilorin Metropolis
    (Journal of Accounting and Financial Management, 2024) YUNUS AbdulrasheedBolaji; DAUDA Abdulrafiu; OPEFOLU Francis Olatunji; ALKADRIYAR Sherifdeen
    This paper investigates the effect internal audit and Employee Fraud in manufacturing companies in Ilorin Metropolis. ‘Simple random sampling technique’ of the probability sampling method was used in selecting the manufacturing companies. Primary data was used in the course of this study. The data was generated using a well-structured Likert’s scale questionnaire. In specific terms, the study assess the effectiveness of internal control system in manufacturing companies in Ilorin Metropolis, examine the effect of internal audit on employee fraud in manufacturing companies in Ilorin Metropolis, examine the effect of management override of control on fraud prevention in manufacturing companies in Ilorin Metropolis and examine the effect of human resource policies on fraud prevention in manufacturing companies in Ilorin Metropolis. Findings from the study show that human resource policies have a positive effect on fraud prevention in manufacturing companies in Ilorin Metropolis. The overall significance of the 5% alpha level which led to the conclusion that internal audit has positive relationship with employee fraud in manufacturing companies in Ilorin metropolis.