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This Study focused on an analysis of the role of auditors in fraud detection: a survey of selected firms in Nigeria. The data collection technique used for this study is questionnaire and oral interview was also supportive. The data was analyzed through the use of chi-square, this findings of this work are that the firm’s produced and published financial statement as well as engaging the services of auditors and that detection of fraud and errors is inevitable. And also, the case of fraud in these organizations is due to poor management, lack of internal auditors, poor internal control system and corruption. Based on these findings, it is recommended that selected firms should ensure continuous policies and strategies aimed at effective and efficient management. That management should continually engage the services of qualified and experienced external auditors which will not only put in place an effective internal control system but which will equally enhance it. Finally, education, proper enlightenment and above all self discipline is recommended to step down the level of corruption not only in selected firms but also in Nigeria as a whole.
Josiah et al. (Fri,) studied this question.