TABLE OF CONTENT
TITLE PAGE
CERTIFICATION
ACKNOWLEDGMENT
DEDICATION
TABLE OF CONTENT
CHAPTER ONE
1.1 INTRODUCTION
1.2 BACKGROUND
OF STUDY
1.3 STATEMENT
OF PROBLEMS
1.4 PURPOSE
OF STUDY
1.5 RESEARC14
HYPOT14ESIS
1.6 SIGNIFICANCE
OF STUDY
1.7 SCOPE
OF STUDY
1.8 DEFINITION
OF TERMS
CHAPTER TWO
2.1 MANAGEMENT
OF INFORMATION
2.2 MANAGEMENT
FRAUD, CAUSES AND INDENTIFICATION
2.3 PREVENTION
OF FRAUD
2.4 DOCUMENT
EXAMINATION IN THE PREVENTION
AND DETECTION OF FRAUD
2.5 FORGERIES
2.6 COMPUTER
RELATED FRAUD AND CONTROL
2.7 REFERENCE
CHAPTER THREE
3.1 INTRODUCTION
3.2 RESEARCH DESIGN
3.3 POPULATION CHARACTERISTICS
3.4 SAMPLE
AND SAMPLING PROCEDURE RESEARCH
INSTRUMENT
3.6 METHOD OF DATA COLLECTION
3.7 METHOD OF DATA ANALYSIS
CHAPTER FOUR
4.1 INTRODUCTION
4.2 INTERPRETATION
OF THE ANALYSIS OF OUESTIONNAIRE,
4.3 HYPOTHESIS
TESTING
CHAPTER FIVE
5.1 SUMMARY
5.2 CONCLUSION
5.3 RECOMMENDATION
QUESTIONNAIRE
BIBLIOGRAPHY
CHAPTER ONE
1.1 INTRODUCTION
BACKGROUND
OF STUDY
Document in it’s fullest meaning implies any
material which contains “hark” symbols or signs either visible, partially
visible or invisible that may be presently or ultimately convey a meaning or
message to someone or a system: pencil or ink writing, writing or printing on
paper is the most usual form.
Like writing the origin (history) of document is
not quite clear and certain, but the history of document is as old as human
race. Document security is the physical protection involving the guiding of
documents and classified papers from loss, unauthorized person, damage, pilferage,
theft and compromise through disclosures. Safeguarding vital records (documents
inclusive) is one of the most difficult tasks that can be assigned to any
employee of a particular organization.
Classified documents needs special and concerned
handling. Lack of indoctrination and orientation among personnel handling these
document(s) can result in loss, pilferage, leakage, theft and unauthorized
disclosure of document. There is no Nation, society, community or organization
today that can boost of engaging in business transactions, personal or group
oriented undertakings without the use of document. Document is the blood stream
of business activities when this is absent intra as well as inter group
communication will be hampered and business life will be completely disrupted.
INFORMATION
RESOURCE MANAGEMENT
Every document contains information. A business
greatest resource is information and it is essential not only in modern living,
but also in the administration and exception of most activities, in every enterprises,
information basically help to assist it’s recipients in the execution of task
hence Management of information is vital.
To perform, it’s satisfactorily necessitate an
understanding of information and all the consideration comprising the activities
of information administration. Information is needed primarily for two major
reasons viz:
·
To serve as
discipline
·
To provide
the basis for decisions
Information
can be classified into:
a) Repetive information: These are generated
at intervals of not less than one year e.g. inventory information.
b) Non‑repetive information: These are
special studies made to assist managers.
c) Operational information: it is the
information employed by Operational Managers to plan and carry out daily
operations of the
business.
d) Compulsory information: It is that
information required by the Government and other external agencies including
audit firms and insurance companies e.g. annual financial statements:
Accountant’s Reports “letter of pre‑merger consent” etc.
e) Active
information: requires it’s recipient’s to take actions.
f) Passive information: information that
does not require it’s recipients to take actions.
g) Past and future information: Planning
requires future information and projections based on past information.
ATTRIBUTE
OF INFORMATION
A classic study in the 1950’s by Simon et al,
identified three attributes of accounting information as follows
i) It should be useful for score keeping,
seeing how well the organization is doing overall.
ii) It should be useful for attention ‑
directing; indicating problem that need to be investigated.
iii. It should be useful for problem solving a
means of evaluating alternative responses to the situation in which the
organization find itself.
1.2 STATEMENT OF PROBLEMS
There is no Nation, society, community or
organization today that can boast of engaging in business transactions,
personal or group oriented undertakings without the use of documents. Documents
are the blood stream of business activities. When this is absent
1.3 RESEARCH QUESTIONS
1) How
are information managed?
2) What are the causes and effects of fraud
and forgeries and evidential signature an accounting system?
3) How
can fraud be prevented using document security?
4) What arc the steps involved in document security/
examination and detection of fraud and forgeries?
5) What
are the possible ways in which document can be forged?
1.4 RESEARCH HYPOTHESIS
i. Ho ‑ Null Hypothesis: There are no
effects of internal control on accounting system and document security
Hi ‑ Alternate Hypothesis: The accounting system
are affected by document security.
ii. Ho ‑ Null Hypothesis: Fraud cannot be
prevented and detected in an organization.
Hi: Alternate hypothesis: Fraud can be prevented
and detected in an organisation.
iii. Ho ‑
Null Hypothesis: There are no benefits accruable to organisation for securing
document, and managing information resource.
1.5 DEFINITION OF TERMS
1) Forgery: this refers to falsification. of
documents and or signature.
2) Transactions: This involves buying and
selling and other related business activities.
3) Graphology: this implies the assessment of
personality traits from a person handwriting. It also means the study of
handwriting.
4) Transmitting:
to disseminate, give or send out data.
5) Inventory: this is the stock of materials
or component which an organisation uses in the manufacturing process.
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