FRAUD DETECTION AND CONTROL IN PAYROLL DEPARTMENTS (A CASE STUDY OF MINISTRY OF AGRICULTURE ENUGU STATE)
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FRAUD DETECTION AND CONTROL IN
PAYROLL DEPARTMENTS (A CASE STUDY OF MINISTRY OF
AGRICULTURE ENUGU STATE)
ABSTRACT
This
research paper fraud detection and control in payroll department the aim of
conducting this research work is to investigate into the causes of alarming
rate of fraud and its control in our payroll of our various ministries.
Identify the
effects and suggest possible solution towards achieving fraud free in our
organization payroll. In other words, the aim of the study is also ascertain,
investigate and highlight the reason for frauds in payroll department and the
organization in generally. How can it be detected checked and controlled? An
investigation and the analysis of the data collected the following problems
were identified. Using of incompetent staff to carryout the job require in the
payroll, absence of good internal control and internal check employing of
dishonesty staff or cooks in payroll section, non – motivation of staff.
Further more because of the ghost workers exercise done by the Enugu state
government in the ministries and department is one of the thing that inspired me
to carryout this investigation on how fraud can be controlled or at least
reduced to the lowest base minimum, but in the case the introduction of
variation control is one of the check. Finally to suggest solution to the
problems and make recommendation for future prospects of payroll departments.
The following recommendation should be based on the analysis of the
questionnaire and oral interview.
TABLE OF
CONTENT
TITLE
PAGE
II
APPROVAL
PAGE
III
DEDICATION
IV
ACKNOWLEDGEMENT
V
ABSTRACT
VII
TABLE OF
CONTENT
IX
CHAPTER ONE
1.0 Introduction
1.1 Background of the study
1
1.2 Statement of problem 3
1.3 Objective of the study
5
1.4 Research Question
6
1.5 Research Hypothesis
7
1.6 Significance of the study
9
1.7 Scope of the study and Limitation of the study 10
1.8 Definition of terms
11
CHAPTER TWO
2.0 REVIEW OF RELATED LITERATURE
2.1 Definition of fraud in payroll
department
16
2.2 Types of fraud in payroll
department
17
2.3 Causes of fraud in payroll
department
21
2.4 Detection of fraud in payroll
department
28
2.5 Prevention of fraud
34
Reference
37
CHAPTER
THREE
3.0 RESEARCH DESIGN AND METHODOLOGY
3.1 Research
Design
38
3.2 Area of
the study 38
3.3
Population of the study
38
3.4 Sample
method
39
3.5 Research
instrumentation
40
3.6 Validity
and reliability of research instrument 40
3.7 Sources
of data
41
3.8
Analytical Techniques
42
CHAPTER FOUR
PRESENTATION
AND ANALYSIS OF DATA
4.1 Analysis of data
43
4.2 Test of hypothesis
53
CHAPTER FIVE
4.0 SUMMARY OF FINDINGS, CONCLUSION AND
RECOMMENDATION
5.1 Summary of Findings
58
5.2 Conclusion
60
5.3 Recommendation
60
BIBLIOGRAPHY
APPENDIX
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
In recent
times fraud in ministries dominates front page of our Newspapers, radio
announcements and television announcements. This fact is indisputable in the
minds of the readers, listeners and observers. These fraud stories should be on
a matter of greater concern to a patriot worthy of the name. The deeper study
and increased analytical approach to ghost workers had led to an over growing
realization of the frauds and control in the ministries and autonomous
departments and the influence on the success or other wish of government of
Nigeria.
According to
the research made, it is the impact fraud has on government revenue, big
organization, banks, ministries etc. that led into writing this topic.
Furthermore,
the ghost workers exercise by the Enugu state government in the ministries and
autonomous department in 1995 and the introduction of various control that
inspired to carryout this survey and investigation on how fraud can be
controlled to at least be reduced to the lowest bares minimum.
According to
the oxford advance learners Dictionary of current English, the word fraud
simple means criminal deception.
Perhaps the
meaning and explanation which consider more is the definition offered in Hamlyn
Encyclopedia world dictionary. According to this great master dictionary, the
word fraud means deceits, trickery, sharp practice or breach of confidence, by
which it stands to gain more some unfair or dishonest advantages over others.
In other
words on these definition put forward above, it means that the act exhibited by
some one which is pursed towards gaining under and non – meritorious credits at
the detriment of the right beneficiary construct an act of fraud is never
committed, unless the intention of the perpetrator was present the time the
execution of the dubious plan. Therefore any alleged fraud which does not meet
this test must be construed and interested as aiding and betting fraud.
Another
definition of fraud by the college dictionary of the Random house if simply “a
deceit, trackery or breach of confidence use by one person to gain unfair and
dishonest advantage over others.
This two
definition rather appropriate and adequate for this project because they
contain the main element of fraud, which include the following:
1. There must be decent, trickery or
breach of confidence.
2. There must be unfair and dishonest
advantage based on the concept of one man’s loss is another man’s gain.
1.2 STATEMENT OF THE PROBLEM
The recently
reported waves of fraud in the ministries is to say the least, very unfortunate
frauds, no doubt are being perpetuated in various sub – sectors of the economy
but those committed in government organization going by previous and recent
reports, are most disconcerting.
A situation
as we are experiencing now where incessant care of frauds of the ministries
payroll are being reported which could not immediately check erode our future
economy. Fraud has continued to cause untold hardship to our people
collectively and individually. To capture all fraud has significantly
contributed to what is happening in the ministries and departments lapses in
the government of Enugu state.
Fraud which
may be discovered in payroll department include:
i. Salary defalcation
ii. Over easting of salary sheet
iii. Inflation of figure
iv. Dummy names or non existence expenses.
v. Preparing of supplementary voucher.
In effect of
this problems posed by fraud in almost every payroll system in Nigerian
organization that gave the researcher the impetus to go into research to
investigate and find out the rational behind these frauds in payroll. How they
are detected checked and control.
In
recognition of the above facts, the type of frauds committed and other possible
effects of frauds in the payroll system.
The
researcher also hopes to make useful recommendations and suggestions that will
help completely to a large extent eliminate fraud in ministries payroll.
1.3 OBJECTIVE OF THE RESEARCH
Fraud in
payroll system in most Nigeria organization is comparatively high and this has
disturbed the growth and development of certain organization. The main aim of
the study is to ascertain the reasons for fraud in payroll, how they are
detected, checked and controlled.
1. To find out the different types of
frauds committed in the payroll.
2. To find out causes of fraud in the
payroll system
3. To find out the step that can be
taken to eliminate fraud in the payroll.
4. To find out the category of workers
committing fraud in the payroll system.
5. To make recommendations based on the
finding of the study
6. To determine the nature and scope of
these fraud in payrolls i.e. whether they are fundamental or material.
7. Finally to suggest solution to
problems and make recommendation for future prospect.
1.4 RESEARCH QUESTIONS
1. What are the types of fraud committed in the
payroll department?
2. What are the causes of fraud in the payroll
system?
3. What are the steps to be taken to eliminate
fraud in the payroll department?
4. Does fraud exist in the payroll department?
5. Does fraud have any adverse effect on the
progress of an organization and country’s economy?
6. Does poor motivation of employees in
ministries cause fraud?
1.5 RESEARCH HYPOTHESIS
Hypothesis
is a proposition out forward as a basis for reasoning a supposition formulated
from proved data and presented as temporary explanation of occurrence as in
science, in order to establish a basis for future research.
Uzoaga, W.O
defined it as “a conjectural statement of the relationship between two or more
variables”.
In order to
determine the effects of fraud detection and control in payroll departments and
Nigerian ministries, the following hypothesis are formulated.
HYPOTHESIS I
Ho: Fraudulent activities are not experienced.
Hi: Fraudulent activities are experienced
HYPOTHESIS 2
Ho: progress of an organization is not being
individual by fraudulent activities.
Hi: progress of an organization is being
individual by fraudulent activities.
HYPOTHESIS 3
Ho: fraud does not exist in payroll department.
Hi: fraud
exist in payroll department
1.6 SIGNIFICANCE OF THE STUDY
The study is
meant to aid payroll system in detecting fraud since the interest of both
government and worker is at a risk if unprotected. The study would also aid all
other organization that may have a need for assistance in checking fraud, since
fraud and some other malpractices are not limited to the ministries alone.
It is hoped
that the recommendation and suggestion made in the study would help in the
growth and development of government ministries as well as business
organization and if necessary replace most of their ineffective internal
control checks with more effective and perhaps less dangerous one’s.
The
elimination of the payroll would restore the corporate image of the ministries
payroll.
Finally, the
study would be of immense help to all those who wish to carry out further study
of fraud in the ministries payroll or in any other related field.
1.7 SCOPE OF THE STUDY AND LIMITATION
The scope of
the study has been limited to the payroll system in Enugu state due to time and
proximity.
Secondly,
due to the sensitive nature of the topic most payrollers are generally not
disposed to help for the simple reason that the researcher may have been sent
by the internal auditors of the payroll system. It tool time to convince the
staff to corporate and this was even possible because the researcher was able
to prove that he was a student of Institute of Management and Technology (IMT).
Thirdly,
since most of the payroll systems have the same methods of operations, it is
believed that the needs of the researcher would still be met from the study of
the samples from Enugu state.
1.8 DEFINITION OF TERMS
1. Corporate image: This refers to the
goodwill and public image created by an entirely. It could be as a result of
making good quality products, offering efficient services and maintain a
satisfied work force.
2. Internal control: The plan of an
organization and all the co-ordinate method and means adopted within a business
to safeguard its assets, check the accuracy data, promote operational
efficiency and encourage adherence to prescribed managerial policies.
3. Liquidation: The winding up of a
business, is usually as a result of insufficient funds.
4. Forgery: Forgery is the act of
falsely making or receiving any writing for the purpose of doing to another
person. Any alteration of a writing made with intent to defraud is a forgery.
For instance, the forgery of a staff signature.
5. Dummy names: This type of fraud is in
a way of including non – existence name in the wages sheets.
6. Falsification of account: This types
of fraud is usually committed by the payrollers who are either acting
ignorantly, innocently or with proved criminal intent.
7. Forged cheque: Forged cheque with
forged signature remain one of the commonest source of fraud, in this case,
cheque books are stolen, customers signature are perfectly forged and many
successfully with draw from the bank.
The above
terms were defined and explained in order to lend charity to the terms.
FRAUDS AND
IRREGULARITIES
According to
Onovo (2002), the word fraud and irregularity can be termed as errors and this
word error is used to refer to unintentional mistake in financial statements
whether or mathematical or clerical nature of whether due to over sight or
misinterpretation of the relevant facts.
Irregularities:
In a general view from the research made, the word is used to refer to
intentional distortions of financial statements for whether purpose and
misappropriation of assets.
Frauds:
Frauds in this aspect is one type of irregularity. This word is used to refer
to irregularities involving the use of criminal deception of obtain unjust or
illegal advantage.
Management
Responsibility: The primary responsibility for the prevention and detection or
errors and irregularities rest with management. This responsibility may be
party discharged by the institution of an adequate system of internal control.
The responsibility of management in this regard is even higher where assets are
help in a fiduciary capacity on behalf of the public in a third party as is the
case with banks and insurance companies. In addition, the directors of a
company are regarded in law as acting in a stewardship capacity concerning the
property which is under their control.
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