RESEARCH PROJECT ON THE RELATIONSHIP BETWEEN BANK SUPERVISOR AND EXTERNAL AUDITOR IN NIGERIA

ABSTRACT

This paper examines the relationship between bank supervisor and the external auditor in Nigeria. It highlights the functions of the management, the bank supervisors and the external auditors in the prudent management of the banking sector. It also point out some complementary functions canoed out by each party in the banking sectors, accountability for public interest.

It also examines how the banks are made to comply with regulatory guidelines set up by the supervisors in Nigeria; it covers 1969 Decree on banking Commissioner and auditors.

A lot of problems may arise in the course of audition banks because of the nature of banking business. So, appropriate policy recommendations are made with a view to developing a functional and effective relationship between bank supervisors and the external auditors.

TABLE OF CONTENTS

Title i

Approval ii

Dedication iii

Acknowledgement iv

Abstract v

Table of content vi

CHAPTER ONE

1.0 Introduction 1

1.2 Purpose of the Study 1

1.3 Significance of the study 4

1.4 Scope of the Study 5

1.5 Limitation of the study 5

1.6 Definition of Terms. 7

CHAPTER TWO

2.1 Definitions of Bank Supervisors and Bank External Auditor 11

2.2 Objective of bank Supervisors and Externals Auditor 14

2.3 Some of Supervisors control on Banks 19

2.4 The duties of Bank Management 21

2.5 The duties of Banking Supervisors 22

2.6 The duties of Banks External Auditor Banking

Act Decree 1969 (S.19) As it concerns Auditors 28

2.7 The relationship between the Supervisor and the Auditor 34

2.2 A need to expand Auditors duties 38

CHAPTER THREE

3.0 Summary of Findings, Conclusion and Recommendation 41

3.1 Summary 41

3.2 Findings 41

3.3 Conclusion 43

3.4 Recommendation 45

Bibliography

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APA

T0gOSTL5c0005cdc49c47.77861884, Q. (2018). RESEARCH PROJECT ON THE RELATIONSHIP BETWEEN BANK SUPERVISOR AND EXTERNAL AUDITOR IN NIGERIA. Afribary. Retrieved from https://beta.afribary.com/works/research-project-on-the-relationship-between-bank-supervisor-and-external-auditor-in-nigeria-8593

MLA 8th

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 "RESEARCH PROJECT ON THE RELATIONSHIP BETWEEN BANK SUPERVISOR AND EXTERNAL AUDITOR IN NIGERIA" Afribary. Afribary, 29 Jan. 2018, https://beta.afribary.com/works/research-project-on-the-relationship-between-bank-supervisor-and-external-auditor-in-nigeria-8593. Accessed 25 Apr. 2025.

MLA7

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "RESEARCH PROJECT ON THE RELATIONSHIP BETWEEN BANK SUPERVISOR AND EXTERNAL AUDITOR IN NIGERIA". Afribary, Afribary, 29 Jan. 2018. Web. 25 Apr. 2025. < https://beta.afribary.com/works/research-project-on-the-relationship-between-bank-supervisor-and-external-auditor-in-nigeria-8593 >.

Chicago

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "RESEARCH PROJECT ON THE RELATIONSHIP BETWEEN BANK SUPERVISOR AND EXTERNAL AUDITOR IN NIGERIA" Afribary (2018). Accessed April 25, 2025. https://beta.afribary.com/works/research-project-on-the-relationship-between-bank-supervisor-and-external-auditor-in-nigeria-8593

RESEARCH PROJECT ON THE RELATIONSHIP BETWEEN BANK SUPERVISOR AND EXTERNAL AUDITOR IN NIGERIA

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