THE IMPACT OF INTERNAL AUDITING ON THE PROFITABILITY OF MONEY DEPOSIT BANKS..
ABSTRACT
In this research work titled the impact of internal auditing on the profitability of money deposit bank with particular reference to First Bank Nig Plc. The researcher evaluated the impact of internal auditor on the profitability of First Bank Nig Plc. Determined the types and causes of fraudulent practices in First Bank Nig Plc. Determined the impact of internal auditor in the development of Nigerian banking industry. And also examined the problems hindering the service provided by internal auditors in Nigeria Banking industry. Data for the study was sourced from two main sources which include Primary and Secondary sources of data Collection. Primary data: questionnaires and oral interviews were used to collect information from the respondents. Secondary data: journals, and other relevant materials relating to the area of my investigation will be review. Extensive literature review was carried out on the direct literature and indirect literature on books, journals and past works. The research instrument used in this study includes oral interview and questionnaire. The questionnaire is structural as to contain both close and open ended question. Simple tables and percentages were used in treatment of data. Chi-square was used in testing the hypotheses. At the end the researcher found out that Internal auditing has significant impact on the profitability of money deposit bank in Nigeria. It was also observed that internal auditor has significant impact on the profitability of First Bank Nig Plc. The researcher also discovered that there are different types of fraudulent practices in First Bank Nig Plc. Based on the findings the researcher recommends thatDaily call over, reconciliation and auditing at every level Surprise internal cash count. Regular review and cleaning of all surprises accounts preparation of monthly account and board of central bank return.
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