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An Assessment Of Online Banking In Nigeria

An Assessment Of Online Banking In Nigeria

 

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ABSTRACT

Online banking system has become an important practice among commercial banks in Nigeria. The introduction of this electronic banking has improve banking efficiency in rendering services to customer, It was in line with this that the study aim at examine the impact of electronic banking system in Nigeria. Through the cluster sampling technique, data was collected by means of questionnaires from 40 GT Bank officers and the result shows that GT Bank electronic banking guidelines are in line with the CBN electronic banking guideline. The bank has an effective electronic banking system which has improve its customer’s relationship and satisfaction. To this end, It is recommended that the bank information technology training programme should be encourage among the staff of GT Bank, necessary legal codes banking should be established in order to enhanced growth of the industry.

 

TABLE OF CONTENTS

 

CHAPTER ONE: INTRODUCTION

1.1. Background of the Study

1.2. Statement of the Problem

1.3. Objectives of the Study

1.4. Statement of Research Questions

1.5. Research Hypothesis

1.6. Significance of the Study

1.7. Scope of the Study

1.8. Limitation of the Study

1.9. Definition of Terms

CHAPTER TWO: LITERATURE REVIEW

2.1. Introduction

2.2. The View on Electronic Banking

2.3. Electronic Banking and the Common Banking Products

2.3.1. Telephone and PC Banking Products

2.3.2. The Card System

2.3.3. The Automated Teller Machine (ATM)

2.4. The Entry of Nigerian Banks Electronic Banking

2.5. The Emerging Issues in Electronic Banking

CHAPTER THREE: RESEARCH METHODOLOGY

3.1. Introduction

3.2. Population of Study

3.3. Sampling Techniques

3.4. Sample Size

3.5. Sources of Data

3.6. Method of Data Analysis

3.6.1 Test of Hypothesis and Inference

3.6.2. Decision Rule and Justification

CHAPTER FOUR: DATA ANALYSIS AND DISCUSSION OF FINDINGS

4.1. Introduction

4.2. Presentation and Analysis of Data

4.3. Discussion of finding

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1. Summary of the Study

5.2. Conclusion

5.3. Recommendations

REFERENCES- Bibliography

APPENDIX – Proposed Research Questionnaire

 

 

CHAPTER ONE

INTRODUCTION

 

1.1. Background of the Study

The new millennium brought with it new possibilities in terms of information access and availability simultaneously, introducing new challenges in protecting sensitive information from some eyes while making it available to others. Today’s business environment is extremely dynamic and experience rapid changes as a result of technological improvement, increased awareness and demands Banks to serve their customers electronically. Banks have traditionally been in the forefront of harnessing technology to improve their products and services. The Banking industry of the 21st century operates in a complex and competitive environment characterized by these changing conditions and highly unpredictable economic climate. Information and Communication Technology (ICT) is at the centre of this global change curve of Electronic Banking System in Nigeria today. (Stevens 2002). Assert that they have over the time, been using electronic and telecommunication networks for delivering a wide range of value added products and services, managers in Banking industry in Nigeria cannot ignore Information Systems because they play a critical impact in current Banking system, they point out that the entire cash flow of most fortune Banks are linked to Information System.

 

The application of information and communication technology concepts, techniques, policies and implementation strategies to banking services has become a subject of fundamental importance and concerns to all Banks and indeed a prerequisite for local and global competitiveness Banking. The advancement in Technology has played an important role in improving service delivery standards in the Banking industry. In its simplest form, Automated Teller Machines (ATMs) and deposit machines now allow consumers carry out banking transactions beyond banking hours.

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With online banking, individuals can check their account balances and make payments without having to go to the bank hall. This is gradually creating a cashless society where consumers no longer have to pay for all their purchases with hard cash. For example: bank customers can pay for airline tickets and subscribe 1to initial public offerings by transferring the money directly from their accounts, or pay for various gods and services by electronic transfers of credit to the sellers account. As most people now own mobile phones, banks have also introduced mobile banking to cater for customers who are always on the move. Mobile banking allows individuals to check their account balances and make fund transfers using their mobile phones. This was popularized by First Atlantic Bank (now First Inland Bank) through its “Flash me cash” product Customers can also recharge their mobile phones via SMS. E-Banking has made banking transactions easier around the World and it is fast gaining acceptance in Nigeria. The delivery channels today in Nigeria electronic Banking are quite numerous has it is mentioned here Automatic Teller Machine (ATM), Point of Sales (POS), Telephone Banking, Smart Cards, Internet Banking etc Personal computers in the Banking industry was first introduced into Nigeria by Society Generale Bank as the popular PC easy access to the internet and World Wide Web (www) and internet is increasingly used by Bank’s as a channel of delivering the products and services to the numerous customers.

 

Virtually almost all Banks in Nigeria have a web presence; this form of Banking is referred to as Internet Banking which is generally part of Electronic Banking. The delivery of products by banks on public domain is an indication of advertisement which is known has E-Commerce. Electronic commerce on the other hand is a general term for any type of business or commercial transaction it involves the transfer of information across the internet. E-Commerce involves individuals and business organization exchanging business information and instructions over electronic media using computers, telephones and other communication equipments. This covers a range of different types of business from consumers to retails products. However, Electronic banking as it is; is a product of E-Commerce in the field of banking and financial services. It’s offers different online services like balance enquiry, request for cheque books, recording stop payment instructions, balance transfer instructions, account opening and other form of traditional banking services. The Internet allows businesses to

 

use information more effectively, by allowing customers, suppliers, employees, and partners to get access to the business information they need, when they need it. These Internet enabled services all translate to reduced cost: there are less overhead, greater economies of scale, and increased efficiency. E-Banking’ greatest promise is timelier, more valuable information accessible to more people, at reduced cost of information access. With the changes in business operations as a result of the Internet era, security concerns move from computer labs to the front page of newspapers. The promise of E-Banking is offset by the security challenges associated with the disintermediation of data access. One security challenge results from “cutting out the middleman,” that too often cuts out the information security the middleman provides. Another is the expansion of the user commGT from a small group of known, vetted users accessing data from the intranet, to thousands of users accessing data from the Internet. Application service providers (ASP) and exchanges offer especially stringent — and sometimes contradictory — requirements of per user and per customer security, while allowing secure data sharing among communities of interest. EBanking depends on providing customers, partners, and employees with access to information, in a way that is controlled and secure. Technology must provide security to meet the challenges encountered by E-Banking. Virtually all software and hardware vendors claim to build secure products, but what assurance does an E-Banking have of a product’s security? E-Banking want a clear answer to the conflicting security claims they hear from vendors. How can you be confident about the security built into a product? Independent security evaluations against internationally-established security criteria provide assurance of vendors’ security claims. Customer expectation, in terms of service delivery and other key factors have increased dramatically in recent years, as a result of the promise and delivery of the internet. Even after the “dot –com crash” these raised expectations linger. The growth in the application and acceptance of internet-driven technologies means that delivering an enhanced service is more achievable than ever before, however it is also more complex and fraught with potential costs and risk. The internet introduces customers to a new perception of business time as always “on available 24/7, and demanding an urgent and rapid response. The challenge for managers is to reconcile their business and their own personal perceptions of time with the perceived reality of internet time. The internet has decisively shifted the balance of power to the customer.

 

The internet is revolutionizing sales techniques and perceptions of leading brands, and the internet is intensifying competition in all its forms. Banking are continuing to use the internet to add value for their customers; but in order for this to work effectively – maximizing opportunities, reducing risks and overcoming problems – an E-Banking strategy is required as an impact.

 

The growth of the Web and Internet as new channels, the growth in their use by customers, the growth in their use by customers, and the floor of companies entering the market, presents a series of key challenges to companies. It is easy and cheap to put up a website. But to create an environment delivering effective service on the Web to a significant proportion of your customer base requires an E-Banking strategy. Electronic Banking offers different online services like balance enquiry, request for cheque books, recording stop payment instructions, balance transfer instructions, account opening and other form of transitional Banking services.

 

1.2. Statement of the Problem

In Nigeria, customers of banks today are no longer about safety of their funds and increase returns on their investments only. Customers demand efficient, fast and convenient services. Customers want a Bank that will offer them services that will meet their particular needs (personalized Banking) and support their Business goals for instance; businessmen want to travel without carryout cash for security reasons. They want to be able to check their balance online, find out if a cheque is cleared, transfer funds among accounts and even want to download transaction records into their own computer at work or home. Customers want a preferential treatment and full attention by their choice Bank. All these are only achievable through electronic Banking.

 

In line with rendering qualities and acceptable services that most Banks in Nigeria are gearing toward and investing large sum of money in information and communication Technology, unexpectedly such Banks services have been improved. United Bank for Africa (UBA), Zenith Bank, GT Bank (to mention few) are in the forefront in the use of IT in rendering services to their Customers (The Guardian Newspaper April 18, 2008 p 21). It also seeks the challenges involved in Electronic Banking and Best industrial practice and the approach of implementing them in Nigeria Banking system.

 

1.3. Objectives of the Study

The main objective of this research work is to assess online Banking in

Nigeria banking system on how difference channels could enhance the delivery of consumers and retails products, and also how Banks choose to support their Electronic Banking component/services internally, such as internet services provider, Internet banking software, Core banking vendor, Managed security service provider, Bill payment provider, Credit Business and Credit scoring company, E-Banking systems rely on a number of common components or process.

 

Specifically the study objectives are;

I. To evaluate the prospects of electronic Banking in GT bank PLC

II. To evaluate the impact of electronic Banking in GT Bank PLC

III. To examine whether electronic banking has improve the fortune of the Bank.

IV. To examine the effect of electronic banking has it improve the fortune of the bank.

V. To examine whether the Bank electronic Banking guideline comply with the CBN electronic Banking guideline policy.

 

1.4. Statement of Research Questions

Since the release by CBN, August 2003 and the subsequent policy on the guideline of Electronic Banking system in Nigeria, One of the question that currently being addressed is the impact of electronic Banking on the traditional banking players; there are two views that are prevalent in the Market. The controversies that the internet is a revolution that will sweep away the old order, argument in are as follow;

• Electronic Banking transactions are much cheaper than branch transactions. Banks are easy to set up with lots of new entrants. ‘Old world’ systems, cultures and structures will not encumber these new entrants; instead they will be adaptable and responsive. Electronic Banking gives consumers much more choice and consumers will be less inclined to remain loyal.

• Deposits will go elsewhere because these banks will have to fight to regain their customer base. There would be increase in their cost of funds, making their businesses less viable.

• Portal providers are likely to attract the most significant share of banking profits.

• Traditional banks will find it difficult to evolve; they will be unable to obtain additional capital from stock market. E-Banking as an Evolution than a revolution;

 

 

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THE IMPACT OF MONETARY AND FISCAL POLICIES OF CENTRAL BANK OF NIGERIA ON THE PROFITABILITY OF BANK

THE IMPACT OF MONETARY AND FISCAL POLICIES OF CENTRAL BANK OF NIGERIA ON THE PROFITABILITY OF BANK

(A CASE STUDY OF ZENITH BANK P.L.C

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ABSTRACT. 

The economic policies or interpretation of such policies has always left a key question unanswered, how much authorities do such policies allow the banks to use their powers to lend, to made remarkable impact in the overall economic situation in the country. Like in banks in most developing economic (Nigeria inclusive) the role of providing advice and issuing financial directives lies in the ministry of finance, the Nigeria deposit insurance corporation and the central bank of Nigeria. The federal government relies on these institution for the  proper functioning of banks through their monetary and fiscal policies, which could be concretionary or expansionary. This invariably affects the profitability of commercial banks etc. hence the need for this study.

The Zenith Bank Plc has been chosen in this regard and except where specified individually, banks becomes the terminsnolyg. In this study in depth study is made on how the Apex Banks, the CBN’s financial policies monetary and fiscal affect the profitability of banks and it’s effect and the general influences it has on the economy.

Chapter one of the study deals on the back ground, study of the problems. Statement of hypothesis  and what significant of the study is. Second chapter studies the literature used.

The chapter three emphasis on the techniques and sample collection and questionnaire chapter four presentation of data analysis of the data and the interpretation of finding the last chapter five elucidates on the findings and solutions were proffered. Hence given rise to conclusion.

 

 

TABLE OF CONTENT

CHAPTER ONE

Introduction

1.1            Background of the study

1.2            Statement of problems

1.3            Objective of the study

1.4            Significance of the study

1.5            Statement of hypothesis

1.6            Scope and limitation of study

1.7            Definition of terms

 

CHAPTER TWO

Literature review

2.1            2004 monetary policy and the introduction of  N25 billion capital base.

2.2            Monetary and credit policy measure in 2002/2003

2.3            Frame work for determine bank cost of funds

2.3.1    National saving certificate

2.3.2    Federal government development stocks

2.3.3    Minimum balance on loan saving account

2.3.4    Money Transfer

2.3.5    Policy on SMES

2.3.6    CBN rediscounting and refinancing

2.3.7    Characteristics of promissory note

2.3.8    Paid up capital requirement

2.3.9    Moral suasion

2.3.10                       Improvement in the payment system

2.4            Universal banking practice

2.5            Basic principles of commercial banks credit

2.6            Credit policies of commercial banks

2.7            Factors that determine credit policies in Nigeria

2.8            Capital position of the banks

2.9            Liquidity and profitability

2.10       Impact of CBN monetary policy on banks profit.

 

CHAPTER THREE

Research design and methodology

3.1            sample survey method

3.2            Population sample for the study

3.3            Sources of data collection

 

 

CHAPTER FOUR

Data presentation

4.1            Data analysis, interpretation

4.2            List of hypothesis

 

 

CHAPTER FIVE

Findings conclusion and recommendation

5.1            Summary of findings

5.2            Conclusion

5.3            Recommendations

Bibliography

Appendix

Questionnaires

 

 

 

CHAPTER ONE

INTRODUCTION

1.1            BACKGROUND OF THE STUDY

Most banking activities are directed towards lending as credit has remained the backbone of banking operations. It is due to the fact that it provide the bulk profits.

Today, its vital role in commercial banking activities lie in the direct it has on total economic growth and business development. Every year the (CBN) central bank of Nigeria being the monetary authority that is solely responsible for the insurance of guidelines policies and the interpretation of such, comes up with economic measure roles and regulation under which the bank in the country operate. Such policies direct the use of funds from depositors, stockholders, and creditors in order to control the size of loan portfolio thereby determining the general circumstances under which it is appropriate to make an advance. The economic policies (fiscal and monetary) also aim at aiding the banks to maintain a sound financial and banking system promote confidence in sustenance of reasonable banking services for public as well as ensuring a high standard of conduct and professionalism in banking industry. These rules and regulations are contained in monetary and fiscal policy circular being issued by the central bank at the beginning of every year.

The techniques of monetary policies could be broadly divided into two namely:

Direct and Indirect.

While the direct approach has been used very extensively in the more developed market economic, the indirect approach predominate in the less developed economics such as Nigeria. Nonetheless, both technology aim at influence the cost and availability of banking system’s credit. The direct system techniques involves fixing of credit ceiling and interest weight rates the Apex Bank (CBN) for compliance by banks, while the direct approach achieves the same objective through the financial market. The most potent instrument of the indirect monetary policy technique is the open market operation (OMO). It is worthy of note that effort aimed at introducing incorrect monetary and credit-control anchored on the use of OMO are themselves a parts of the given receipts which they would present to the gold smith on withdrawal.

According to Paul Sammuelson, (1990-20) money has an anonymous quality making are dollar just as good as another. In relation to the above the goldsmiths recognized that not all depositors of gold when they come back at the same time to collect them. These receipts signified time to collect them. These receipts signified debt and were transferable. Out of the gold deposited, the goldsmith started to lend out part of them and charge a fee for these services.

Hence the evolution of our bank lending. As development continued to surface in the society it become possible for financial institution to emerge and act as bank where people go to deposit their money and other precious metals for future withdrawals and most importantly lending money to the users of fund. Bank lending has ever since then been on the increase with different hierarchy of operations.

1.2            STATEMENT OF THE PROBLEM

Monetary and fiscal policies are organized and established system of administration of loan, and its disbursement have so many loopholes which undermine its base exercise and guidance. It is a statement that need not be overemphasis.

These policies being one out of measure used by that nation ability to mobilize and  channel its scare resources to different sectors of the economy. Therefore when these economic policies are seemingly deficient, it poses a big question which needs to be answered. How much authority do such policies allow the banks to use their powers to lend to make remarkable. Impact on the overall economic positions on themselves (hence profit). A major conclusion has been that effective implementation through the financial intermediation will serve a machinery for economic progress and profit enhance ability.

 

Apart from the explicit policies which are extremely imposed by the CBN implicit rules and regulations are also developed by the bank to guide their internals operations.

But these guidelines are developed from the mature of banking industry. Generally, these policies have three implications. One to the banks to the borrowers and to the economy. Emphasis is laid here on the implication  it has on the banks.

Banks lending dates bank to the days when the hold smiths accepted deposits from the merchants, mostly gold and valuable for safe keeping. At first such establishment were simply like ware house. Depositors were central bank of Nigeria towards the maintenances of prudent banking have fare reading effects on banking and the Zenith bank Plc in particular. The question therefore arises what effect do these policies have on the banking industry and their profitability, customers and the economy? Are these policies and conditions too strength as to constitute a problem to lending?

Do commercial banks ensure full compliance to the monetary and fiscal policies circular?

Are there government objective for introducing these rules  and regulations being achieved?

The CBN’s guidelines, rules and regulation normally contained in the monetary policy circular have always been aimed at achieving targeted goals. The commercial banks which are expected to operated to operate under the guidance of the regulations of the CBN have also their own internal lending policies objectives to achieve. All these pose a lot of problems to the bank’s credit decisions worthy of note is the CBN directive that lending should not exceed and foreign transfer to individual should not exceed N500.000 and corporate bodies n2000.000. this has made of possible for banks to have loan or credit dispersal and control money laundering. Based on the above a performance evaluation of the effect of these policies is inevitable to finding out the resultant effect on banks activities using the 2002 and 2003 monetary policies.

 

1.3            OBJECTIVES OF THE STUDY

The purpose of this research work is to undertake an in depth analysis of the effect of the various guidelines introduced for banking operations by the Apex monitoring authority on the profitability of banks using Zenith bank Plc as case study. Other objective include:

i.        Assessment of the extent to which commercial banks have been able to comply with statutory allocation of credit to the different sectors of the economy through the CBN credit to the different sectors of the economy through the CBN guidelines.

ii.       Whether the commercial banks have been able to maintain the  credit ceiling and how far interest rate deregulation contain in policy has been able to affect the volume of banks lending and profitability.

iii.      To test the rigidity of the policies and its effects on the borrowing customers.

iv.      To  draw outlines of credit offered by these banks and their appraisal process highlighting the environmental influence that impinge on the monetary policy and fiscal policy practices in Nigeria.

v.       Lending is of paramount importance in the economy hence the research work will investigate lending policies and practical of the banks system in the country funding out how realistic they are in line with the nations economic settings.

Making recommendation where necessary and suggesting ways to ensure effective implementations of these policies to achieve the desired objectives.

 

1.4            SIGNIFICANCE OF THE STUDY

Government over the year have made inspiring calls to all citizens be self reliant and in a bid to achieve this loan to rural borrowers have been increased to 50% and as well sectored allocation (SMES) small scale and medium enterprises as well as according priorities to key sector of the economy.

This research work being an appraisal of the effects of CBN monetary and fiscal policy on the profitability of banks (Zenith) precisely will enable the apex bank restructure and relax the assumed stringent measure in order to make it possible for necessary assistance from banks.

However, the primary motive for any corporate business is for profit optimization and the maximization of shareholders health banks are no exception. From this research, they will realize that  proper implementation of monetary and fiscal policy can ensure higher profitability of the banking industry. To borrowing customers, they will deduce some act inherent in loan defaulting an what are the causes of high interest rates and their remedies. This implies that of they continue borrowing funds without paying back, this banking industry may in future become liquid which will result in high interest rate and subsequently high cost of borrowing fund. It will also constitute guide towards future design and formulation of lending policies by the monitoring authority through the implementation of recommended measure.

Finally, this work will be of immense help to other university undergraduates who will like to writ on this topic as well as exposing to monetary and fiscal policies available to the banking industry.

 

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FORENSIC ACCOUNTING AND AUDIT AS A PANACEA FOR PREVENTING CORPORATE FRAUD IN NIGERIA

FORENSIC ACCOUNTING AND AUDIT AS A PANACEA  FOR PREVENTING CORPORATE FRAUD IN NIGERIA

 (A CASE STUDY OF DIAMOND BANK PLC, AWKA,

 ANAMBRA STATE).

 

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First Bank:
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Account Name: 3059320631

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ABSTRACT

This research work concentrated on forensic accounting and audit as a panacea for mitigating / preventing corporate fraud in Nigeria. The purpose of this research work, is to fight / curb the increasing rate of fraud in the Nigerian Banks. The significance of this study is to determine the root causes of fraud and misappropriation in banks and recommend ways to curb or country these corrupt practices. Research questions and two hypothesis were employed. Simple percentage was used to analyse the research questions while chi-square was used to test the hypothesis. Based on the analysis of the research questionnaires, and the test of hypothesis, the following findings were made. Carelessness of accounting records my accountant causes fraud in the bank and other business organizations, employment of unqualified staff courses fraud in the banks, employment of forensic accountants helps in discouraging found in banks. Diversified accounting and auditing experience controls found in banks, audit of the financial statement of banks discourages corporate fraud in banks. Finally, it was therefore recommended that management should be mindful / careful of the kind of staff they employ / recruit in banks, a sound and good internal control system should be employed and strictly adhered to, management should set the tone at the top by creating healthy friendly organizational climate so as to aid the organization their objectives, proper authorization limit and control of transaction is necessary so as to help stamp out frauds in banks.

 

 

TABLE OF CONTENTS

 

 

CHAPTER ONE:

1.0     Key words / introduction

  • Background of the study
  • Statement of problem
  • Purpose of the study
  • Significance of the study
  • Research Question
  • Hypothesis one and two
  • Scope of the study
  • Definition of terms

 

CHAPTER TWO:

Review of Related Literature

  • Theoretical framework of the study
  • Redflags and nature of co-operative fraud
  • Sources and causes of co-operative fraud
  • The role of forensic accounting in co-operate environment
  • The Techniques in forensic accounting
  • Need of forensic Accounting
  • The role of Auditors in co-operate environment

 

CHAPTER  THREE:

Research Methodology

3.0     Introductions

3.1     Design of the study

3.2     Area of the study

3.3     Population of the study

3.4     Sample of the study

3.5     Instrument  for data collection

3.6     Validity of the instruments

3.7     Distribution and Retrieval of the instrument

3.8     Method of  data Analysis

CHAPTER FOUR:

Presentation  and Analysis of Data

4.1     Presentation, Analysis and interpretation of data

4.2     Findings

CHAPTER  FIVE:

SUMMARY OF FINDINGS / CONCLUSION AND RECOMMENDATION

  • Summary of Findings
  • Conclusion
  • Recommendation
  • Limitation of the study

References

Appendix 1

Appendix  II

Questionnaires

 

  

 

CHAPTER ONE

1.0     KEY / INTRODUCTION

i         Forensic

ii        Accounting

iii       Audit

iv       Panacea

v        Preventing

vi       Corporate

vii      Fraud

1.1     BACKGROUND OF THE STUDY:

Forensic accounting integrate accounting, auditing and investigating skills. It is a specially practice area of accounting that describes engagement that result from actual or anticipated disputes or litigation. Forensic according to the Webster’s dictionary means, belonging to, used in, or suitable court of judicature or to public discussion or deliberate, it therefore means the forensic accountprovides accounting analysis that is suitable to court of judicature or to public discussion or debate which will form the basis for dissension, debate and ultimately dispute resolution.

In the words of filmer (2003) forensic accounting is seen as a method of investigating financial transaction and business situations in order to obtain the truth of and develop an export opinion regarding certain fraudulent activities.

Two areas of expertise make up the field of forensic accounting; litigation support includes business valuation revenue analysis, expert witness testimony and failure earning valuation while instigative accounting is the process of gathering evidence of criminal conduct and sustaining the content of damages.

Forensic accounting is hardly a new field, but in recent years, banks, insurance companies and even law enforcement agencies, the federal Bureau of investigation (FBI) nad Internal REvenue Services (IRS) have increase the use of these experts. A study conducted by Kessler international (a forensic

Accounting and investigation) showed that there is a growing need for experience forensic

Accountants. ABC now.com reports that industry insiders expect more companies to use forensic

Accountants as preventive measures as the demand for trustworthy financial statements increase in the wake of the recent accounting scandals. Todd avery, president of the risk consulting consulting firm and worldwide says, that may executives are paying greater attention to controls and fraud. Prevention today, then they were given a few years ago.

Historically, forensic accountants who work inpublic practices were given often, called, after owners suspected that fraud has been committed. Now recent major corporate scandal have prompted business owners to turn forensic accountant to proactive. Fraud checkups. The frauds these specialists ae looking for are usually two general types namely: financial statement fraud and theft of assets (these two can co-exist in the situation in which management has taken assets and misstated financial statement to cover-up falsification). To uncover financial statement fraud, the forensic

Accounting often analyses the financial statement by using ratio analysis and certain data-mining techniques such as Bedford’s a procedure used to determine the likelihood that data have been altered. Other procedures used include inspection of documents, conduct of interviews with persons who would have knowledge about any fraud that has occurred.

The occupational or corporate fraud committed by employees usually involve, theft of assets. Embezzlement has been the most committed fraud for the last three (3) years. Employees may be involved in kick backs schemes, identify theft or conversion of corporate assets for personal use. The forensic accountants coupled the observation of the suspected employee with physical examination of assets, investigation and inspection of documents and interviews of those involved.

Ekechi (1990) was of the opinion that in order to attain the objective of fraud management, there is need for compliance with established policies, rules and procedures. Also rules that employees should be made about of the risk of attempting to defraud and action expected if caught.

Finally for forensic accounting and audit to serve as technique or panacea for preventing corporate  fraud  in Nigeria banks, the forensic  accountants must possess the required knowledge and skill in advanced and continued education in appropriate discipline, diversified accounting and audit experience, communication skills (oral and written) practical business experience, ability to work in a team environment and people skills and flexibility (Grippo, 2003) in view of this, this study was narrowed down to first bank Nigeria Plc. The bank began operation in 1894. it operates as a universal bank providing wholesales, retail  co-operation, investment and transaction banking services to its customers in the Nigerian market. The bank divided its operation into three major divisions:

  1. a) Retail banking
  2. b) Wholesale banking
  3. c) Treasury and capital market and investment banking services.

1.2     STATEMENT OF THE PROBLEM

The level of corporation fraud in Nigeria today has an adverse effect on our nation.

This epidemic has eaten deep into every aspect of our society and should be given great attention; fraud comes in many ways ranging from embezzlement, poor management of policy and procedure and while the list of possible incidences is exhaustive however, there are certain warning signals which can indicate the occurance of this crime are:

  1. Inadequate regular payment of staff salaries.
  2. Staff of the organization staying longer on a particular job.
  • Lack of proper supervision and control.

With the above examples, one cannot help but state the following problems:

  1. The indepth knowledge and skills on forensic accounting as a tool for preventing corporate fraud in Nigeria
  2. The professional qualification of forensic accountants will help in detecting fraud in an organization.
  3. Diversified forensic auditing experience will service as a panacea for preventing top corporate fraud in Nigeria.
  4. Practical business experience by forensic accountant is a technique for controlling corporate fraud in Nigeria.

1.3     PURPOSE OF THE STUDY

The main purose of this staudy is to find out how forensic accounting and audit service as panacea for preventing corporate fraud in Nigeria. Other purposes are:

  • To find out if the in-depth knowledge and skill in accounting and audit help forensic accountant in preventing corporate fraud in banks.
  • To investigate if the forensic accounting standard in carrying out their duties and fighting the growing rate of fraud in Nigeria.
  • To determine whether the forensic accountants deal with the materials weakness of the internal control system.
  • To find out if forensic accounting and audit took beyond the figure in preventing and detecting fraud in banks.

1.4     SIGNIFICNACE OF THE STUDY

Since fraud has give rise to failure in accounting and accounting restatement of justified earning, with litigation and prosecutions taking place every day in our society, it is paramount to highlight the significance of the study which include the following:

1        To determine the cause of fraud and misappropriation and recommending ways to counter these corrupt practices.

2        To determine the role in which forensic accountants and audit plan towards accountability and control of the public fund.

3        To determine the possible way of detecting and preventing fraud as a challenge role of the auditor.

1.5     RESEARCH QUESTIONS

The following research questions guided the study:

1        Does the in-depth knowledge and skills of forensic accounting and audit a tool for preventing corporate fraud in banks?

2        Does forensic accountant commonly use statutory requirement in accounting standard in preventing corporate fraud in banks?

3        Do you think the forensic accountant is responsible for any materials weakness of the company’s internal control system?

4        Do forensic accounting and audit look beyond numbers in detecting and preventing fraud in banks?

1.6     HYPOTHESIS ONE

The following hypothesis were formulated for the study:

Ho:    The utilization of accounting, audit and investigative skills posses by the forensic accountant does not help in detecting fraud in the organization.

Hi:     The utilization of accounting, auditing and investigative skills posses by the forensic accountant help in fraud in the organization.

Hypothesis Two

Ho: The forensic accountant does not comply with statutory requirements and accounting standards in preventing corporate fraud in banks.

Hi: The forensic accountant comply with statutory requirements and accounting standards in preventing corporate fraud in banks.

Hypothesis Three

Ho:    The forensic accountant and auditors are not responsible for any material weakness of any company’s internal control system.

Hi:     The forensic accountant and auditors are responsible for any material weakness of any company’s internal control system.

1.7     SCOPE OF THE STUDY

A research work of this, is a researcher boundary. The researcher delimits its scope of study to forensic accounting and audit as a panacea for preventing corporate fraud in Nigeria ( a study of first bank)

 

1.8     DEFINITION OF TEAMS

Some terms associated with the research are explained to enhance understanding of the research. Hey are as follows:

  1. Forensic investigation: The utilization of specialized investigation, skills in carrying out an inquiry, conducted in such a manner that the outcome will have application to a court of law: A forensic investigation may be ground in accounting, mediocre, engineering or some other discipline (Aroh N.N. 2010).
  2. Forensic Audit: An examination of evidence regards an assertion to determining its correspondence to establish criteria carried out in a manner suitable to the court (Aroh M.M. 2010).
  3. Internal Audit: An audit performed by an employee who examine operational evidence to determine whether prescribed operating procedure have been followed.

4        External Audit: This is where independent persons are brought inform outside an organization to review the account prepared by management (study pack accounting technician scheme west state).

5        Litigation support: It provides assistant of an auditing nature in a matter involving existing are pending litigation. It deals primary with issue relate to the qualification of economic damages.

6        Investigation Accounting: It is often associated with investigation of criminal matters. An example would be investigation of employee theft, securities fraud, insurance fraud, kickbacks and proceed of crime investigation.

7        Fraud: It is a deliberate or intentional act by a privileged individual or group of individuals within or out side the organization which results in a mass representation of financial statement. Journal of forensic accounting auditing fraud and taxation published B.R.T. Edward.

 

 

 

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ACCOUNTING FOR INTANGIBLE ASSET, THE WAY OUT

 ACCOUNTING FOR INTANGIBLE ASSET, THE WAY OUT

(A CASE STUDY OF GUINNESS NIGERIA PLC SAPELE BRANCH DELTA STATE)

 

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ABSTRACT

This project is a comprehensive study and examines the “Accounting treatment of intangible assets the way out, (A case study of Guinness Nigeria Plc Sapele branch Delta state. This project is aimed at determining the impact of the current accounting range of thinking relative to intangible assets and how such resources should be valued, recognized and presented in the financial Reporting of companies. Data were collected through primary and secondary sources. The finding revealed that the impact of goodwill as intangible assets plays vital role on the organization adequate skilled personnel in measuring and evaluating accounting for intangible assets. Therefore, the impact of accounting for intangible assets cannot be over emphasized hence it depends on the conferment of a given organizational setting. Form the conclusion of the study: it can be observed that there will be serious potentials for misunderstanding and suspicious resulting from information based on mix of conflicting accounting policies. It is therefore recommended that policy maker should promote education business training initiative with a view to building broad capacities in intangible management.

 

 

TABLE OF CONTENTS

 

CHAPTER ONE

1.0     Introduction ………………………………………………………………1

  • Background of the study…………………………………………….……1
  • Statement of the problem………………………………………………….4
  • Objective of the study…………………………………………………….6
  • Significant of the study……………………………………………………6
  • Research questions……………………………………………………..…6
  • Research Hypothesis………………………………………………………7
  • Scope / Delimitation of the study……………………………..…………8
  • Definition of terms ………………………………………………….……8

CHAPTER TWO

2.0     Literature Review……………………………………………….………10

2.1     Theoretical framework of the study……………………..………………10

2.2     Current  literature  review………………………………………….……16

2.3     Models and theories relevant to the Research question …………………21

2.4     Summary of the literature ………………………………………………21

CHAPTER THREE

3.0     Research Methodology………………………………………….………24

3.1     Design of the study……………………………………..……….………24

3.2     Area of the study…………………………………………………………24

3.3     Population of the study………………………………………….………24

3.4     Sample and sampling techniques ……………………….………………25

3.5     Instrument for data collection …………………………………..………25

3.6     Validity of  the  instrument …………………………….…………….…25

3.7     Distribution and Retrieval of the instrument ……………………………26

3.8     Instrument for Data Analysis ……………………………………………26

CHAPTER FOUR

4.0     Data presentation and Analysis…………………………………………28

4.1     Data presentation and interpretations ………………..…………………28

4.2     Finding …………………………………………………………….……35

CHAPTER FIVE

5.1    Summary of findings, conclusion, Limitation and Recommendation ….40

5.2     Conclusion ………………………………………………………………41

5.3     Recommendation …………………………………………………..……41

5.4     Limitation for the study …………………………………………………42

5.5     Suggestion for further studies ………………………….………………..43

References ………………………………………………………………..44

Appendix  A………………………………………………………………45

Appendix   B…………………………………………………………..…46

Questionnaire ……………………………………………………………47

 

 

 

 

 

CHAPTER ONE

1.0     INTROUDCTION

1.1     BACKGROUND OF THE STUDY

 

Accounting for intangible asset has gained prominence in the past few decades due to changes in the way the business world operates. Intangible assets are  either acquired in a business combination  on developed internally. In case of acquisition in a business combination such assets are recorded at their air value, while in case of internally generated intangible assets the assets are recognized at the cost incurred in development phrase. In relation to the development of internally generated intangible assets there are two phrases research phases and development phase. Research phase includes all activities and cost incurred before the intangible assets is commercially feasible, while the development phase include all activities and costs incurred after the asset is established to be commercially feasible. All costs in research phase are expensed in the period incurred while costs incurred in development phase are capitalized. Intangible assets are typically expensed according to their respective life expectancy. Intangible assets have either an identifiable or indefinite useful life. Intangible assets with identifiable useful lives are amortized on a straight line basis over their economic or legal life, which ever is shorter. Examples  of intangible assets with identifiable useful like include copyrights and patents intangible assets with indefinite useful lives are reassessed each year for impairment. If an impairment has occurred, then a loss in determined by subtracting the assets fair value from the asset’s book / carrying value. Trademarks and goodwill are examples of intangible assets with indefinite useful lives. Goodwill has to be tested for impairment rather than amortized if impaired, goodwill is reduced and loss is recognized in income statement.

According to International Accounting standards Board Standard 38 (IAS 38) defines an intangible asset as: “an identifiable non-monetary asset without physical substance. This definition is in addition to the standard definition of an asset which requires a past event that has given rise to resource that the entity controls and from which future economic benefits an expected to flow. Thus, the extra requirement for an intangible asset under IAS 38 is identifiable. This criterion refines that an intangible asset is separable from the entity or that it arises from a contractual or right.

According to financial accounting standards Board (FASB) Accounting standard codification 350 (ASC 350) defines a intangible asset as an asset, other than financial asset that lacks physical substance. The lack f physical would therefore seen to be a define characteristic of an intangible asset. Both the (IASB) and (FASB) definition specifically preclude monetary assets in their definition of in intangible asset. This is necessary in or to avoid the classification of items such as accounts receivable, derivatives and cash in the bank as an intangible assets, including: computer, software, copyright and patents.

The international Accounting standards Board (IASB) of some guidance (IAS38) as to how intangible assets should be accounted for in financial statements. In legal intangibles that are developed internally are not recognized and legal intangibles that are purchased from third parties are recognized. Wordings are similar to under generally accepted accounting principles (GAAP), intangible asset after their initial recognition is not allowed. Intangible assets are carried as historical cost less accumulated amortization and impairment.

Intangible assets have been argued to be one possible contributor to the disparity between company value as per their accounting records, and company value as per their market capitalization considering this argument, it is important to understand what an intangible asset truly is in the eyes of an accountant. A number of attempts have been made to define intangible assets. Despite difficulty to carryout in practice the problem there are a number of performance measure of intangible assets presented in the literature also applying them in practice see example mouritse et al, (2003), ratuating et al (2004), currently, there is very little experience on how different organizations are using performance measurement  to manage their intangible assets is systematically allocated to expenses allowed to exceed forty years. The process of allocating the cost of intangible assets to expenses is called amortization and companies almost always use the straight line method to amortize intangible assets.

Furthermore, this issues is so important to business organization in that if adequately maintained it bring about good relationship between the organization and the society. In view of this study which is narrowed down to guinness Nigeria Plc can approximately be describe as one of the most prominent and well known company in the country. The company celebrated its 50th year (Golden Jubilee) in the year 2002. Now it is obvious that it has been in existence since the past 53 years in Nigeria and the demand for it product, no doubt has continue to grow and its has indeed remained consistently high all through the years. The company majors in production of small and big Guinness stock, bear, harp, guilder, spark, malta guinness. It also produced satzenbian beer. This company has branches in various parts of the country since early seventies precisely 1974. It first production plant was established at Ikpoba scope of Benin city. This date the company has continued grow and it remains the most dominant and prominent companies in the Brewery industry.

1.2     STATEMENT OF THE PROBLEM

Management accountant have long recognized that for many product the proportion of indirect overhead costs has tended to increase firms, make greater use of intangible investments to produce their input and to manage their business strategies. Such observation driven by increased product, complexity and often arising from the adoption of mass customization strategies led to the development techniques such as activity based costing and the balance score card designed to produce more strategy   relevant costing information and key performance indicators than recognized indicators than recognized the intangible value drivers of the business. The problems associated with the research which motivated the researchers to embark in the study are

1       The generally accepted accounting principle recognized as financially relevant accurate event that arise from intangible asset.

2       The GAAP account, process and present there intangible asset related events.

1.3    OBJECTIVE OF THE STUDY

The objective of this work is intended to do the following:

  • To explore the current range of thinking native to intangible assets.
  • To determine how such intangible resources in values, recognized and presented in the financial reporting of companies.
  • To determine whether accounting for intangible assets enhances accountability, transparency, and unproved quantity in reporting financial results of the companies
  • To find out if accounting for intangible asset is cumbersome and create problems

 

1.4         SIGNIFICANCE OF THE STUDY

The significance on the benefits of accounting for intangible asset are:

  • It shows valuation, recognition and presentation of intangible asset.
  • To enhance ac accountability and transparency in reporting
  • It gives the user of the financial statement maximum satisfaction and reliability of the financial statement.

1.5         RESEARCH QUESTION

These are question asked in order to create answer to the research  problems. The questions are as follows:

  • Should the generally accepted accounting principles (GAAP) be recognized as financially relevant and accurate event that arise from intangible assets?
  • How should generally accepted accounting principles (GAAP) account process and present these intangible assets.
  • Does accounting for intangible asset enhance accountability transparency and quality in reporting?
  • Does the impact of goodwill as intangible asset provides steady growth and continuous profit when properly analyzed?
  • Does the diversified accounting skill and experience of the accountant help in the account recognition and presentation of intangible assets?
  • Does accounting for intangible asset in an organization increase customer’s patronage?
  • Does an accountant follow the statutory requirement in the preparation of intangible asset account?
  • In accounting, for intangible assets does it creat problem in the preparation.
  • Should organizations have adequate skilled personnel in measuring and evaluating accounting for intangible asset?
  • Does the employment of unqualified staff create problems in accounting for intangible asset?

 

1.6     RESEARCH HYPOTHESIS

1       Ho: The diversified accounting skills and experience of the accountant does not help in the account recognition and presentation of intangible asset.

Hi:     The diversified accounting skills and experience of the

accountant help in the account recognition and presentation of intangible asset.

2       Ho: The generally accepted accounting principles (GAAP) account, process and presentation of intangible asset does not enhance accountability and transparency in reporting.

Hi:    The generally accepted accounting principles (GAAP) account, process and presentation of intangible assets enhance accountability and transparency in reporting.

3       Ho: The accountant should not follows the statutory requirement in the presentation of intangible asset.

Hi: The accountant should apply the statutory requirement in the presentation of intangible asset.

1.7     SCOPE OF THE STUDY

The scope of the study of the researcher delimits its study to accounting  for intangible assets, the way out (A study of guinness Nigeria Plc Sapele branch Delta State).

1.8     DEFINITION OF TERM

The following are terms associated with the research work.

  • Intangible Asset (IA) The dictionary defined intangible asset as an asset that is saleable though not material or physical
  • Intellectual capital (IC): is defined as an intangible asset that I not financial or physical and has been a formalized. Captured and leverages to produce a higher valued asset.
  • Goodwill: Goodwill is arguable the most conforming intangible asset to (GAAP) it is the excess it four value over book in a purchase transaction.
  • Financial statement: According to dictionary of finance defines it as written record of the financial status of and individual association or business organization.
  • Financial Reporting; It essentially involves preparing and issuing financial statement (J.C. Aroh 2010)

 

 

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FEDERAL GOVERNMENT FINANCIAL ALLOCATION PLANNING AND ITS CONTROL IN AN EDUCATIONAL INSTITUTION

FEDERAL GOVERNMENT FINANCIAL ALLOCATION PLANNING AND ITS CONTROL IN AN EDUCATIONAL INSTITUTION

(A CASE STUDY OF KADUNA POLYTECHNIC)

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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

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ABSTRACT

This study examines the Federal Government financial allocation, planning and its control in an educational institution. It is aimed at proffering solutions to the challenges of allocation of funds in educational institutions. The questionnaire was used to record respondents’ responses. This is because it is effective in data collection. It was discovered that insufficient student welfare makes it difficult for some students to achieve their aims and objectives. It is also recommended that budget allocation for staff training and development should be enhanced as a tool for motivation.

 

TABLE OF CONTENTS

CHAPTER ONE: INTRODUCTION

    1. General background to the study                                                 1

 

    1. Statement of the problem                                                             1

 

    1. Objective of the study                                                                  5

 

    1. Research Questions                                                                      6

 

    1. Significance of the Study                                                            6

 

    1. Scope and Delimitation                                                               8

 

    1. Definition of Terms                                                                     9

 

  1. Summary                                                                                     10

 

CHAPTER TWO: REVIEW OF RELATED LITERATURE   

    1. Introduction                                                                                 11

 

    1. Brief history  of Kaduna Polytechnic                                           11

 

    1. Budget Preparations                                                                     16

 

    1. Type of budget in public sector                                                   21

 

    1. Difference between public and private sector budget                    23

 

  1. Summary                                                                                       28

 

CHAPTER THREE: RESEARCH METHODOLOGY

    1. Introduction                                                                                   30

 

    1. Research designs                                                                           30

 

    1. Methods of data collection                                                           31

 

    1. Methods of data analysis                                                    32

 

  1. Summary                                                                                     32

 

CHAPTER FOUR: DATA PRESENTATION ANALYSIS AND INTERPRETATION

    1. Introduction                                                                       33

 

    1. Presentation of Data                                                                     36

 

    1. Testing of Hypothesis                                                                  42

 

    1. Findings                                                                                      43

 

  1. Summary                                                                                     44

 

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATION

5.0     Introduction                                                                       46

    1. Summary                                                                                     46

 

    1. Conclusions                                                                       47

 

  1. Recommendations                                                             47
  2.  

Appendix                                                                                     50

 

 

 

CHAPTER ONE: INTRODUCTION

  1. BACKGROUND TO THE STUDY

Higher educational institution especially in Nigeria are known for insufficient allocation of resources from government/stakeholder that set them up and other resources centers. In most instances, management of these institution fall challenges of having to apply in adequate resources to meeting the multi-dimensional objectives in producing good output. This has always been a serious process.

 

This therefore necessitate the need to draw policies that will help in the management of this facilities. Consequently there is a need to also evaluate these policies and its management in order to known its efficiency.

 

  1. STATEMENT OF THE PROBLEM

The roles and high educational institutions in achieving national objectives can best be expressed as a series of tasks which must be fulfilled.

They cannot be accomplished over night. These tasks are described as:

 

Passing on the heritage of the past.

  • When a child is born he begins a new personal existence, but he also joins an old established society. One of the roles institutions plays is to pass on to him the knowledge is very great. The present generation is deeply indebted to past generation for all past discoveries, inventions and accumulated experiences that have been handed down to them. Civilization would cease to exist if every the heritage of the past were with held from present.

In the past this heritage was past on through the family or by contact between individuals.

 

Today, the increased volume of knowledge and greater number of people acquiring it, requires extra schools in form of private institutions organized by individual and bodies.

 

Preparing for the future

  • To prepare pupils for living in the modern society, higher institutions must prepare individuals spirit, mind and body. Decent behaviour must be instilled, useful skills and healthy activities of the mind encouraged. These three things are necessary not just preparing the children for earning a living, but for coping with the problems of the society which they will soon find themselves as adult members and also putting purpose into living.
  • Education gives a satisfying purpose for all we lean and it keeps us from living a life that is purposeless and help us to show the people we teach that our labours in teaching them and their efforts at learning after for a better purpose than just making them skilled, but will help them to become man and woman of real understanding.
  • Higher institutions need to convince their pupils and student that life has purpose and education is worth while.

 

Training the Labour Force

  • Higher institution help the nation in developing low, middle and high level man power necessary for economic development. These higher institutions train a significant number of the country’s labour force such as technicians, accountants, confidential secretaries, typists etc.

The top management cannot function properly without the support of these categories of the labour force. They