Kicking against the effective of small-scale business. So recommendation can be made to offset the situation. Base on this finding, the researcher believes if those recommendations are carried out the survival and growth of small scale business will be a reality.

In the process of carrying involved in this are money, time information gathering etc. This research project is composed of five chapters.

Chapter one is about the background of the study, statement of the problem, purpose of the study, the scope of the study and the significance of the study.

Chapter two is review of related literature, chapter three is about research design and methodology, chapter four is findings and chapter five is about the discussion of result, conclusion, recommendation and limitation of the study.

TABLE OF CONTENTS

Title page

Approval page

Dedication

Acknowledgement

Abstract

Table of contents

CHAPTER ONE

INTRODUCTION

1.1 Background of the study

1.2 Statement of the problem

1.3 Purpose of the study

1.4 The scope of the study

1.5 The significance of the study

CHAPTER TWO

REVIEW OF RELATED LITERATURE

2.1 Preamble

2.2 Auditing and duties of auditors

2.3 Audit evidence and sources of audit evidence

2.4 Management audit, efficiency audit, audit of a sole trader and purpose of audit

2.5 Investigation and kinds of investigation

2.6 Potential client for investigation

2.7 Stages involves in carrying out investigation

2.8 Investigation of fraud

CHAPTER THREE

RESEARCH DESIGN AND METHODOLOGY

3.1 Research design

3.2 Source of data

3.3 Location of data

3.4 Tools of analysis

CHAPTER FOUR

FINDINGS

CHAPTER FIVE

5.1 Discussion of results

5.2 Conclusion

5.3 Recommendation

5.4 Limitation of the study

References

Appendix

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND TO THE STUDY

The work of an auditor in any organization cannot be looked beyond or over emphasized. This is because in earlier years when there was no auditor to take proper care of the organizational financial statement, many organizations