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Governance In Nigerian Universities: The Position Of The University Internal Auditor, Professor Ben C Osisioma Nov 2012

Governance In Nigerian Universities: The Position Of The University Internal Auditor, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

The University system is committed to the principles of good governance which ensure that the Institution is ‚fit for its purpose‛ as an organization put in place for teaching, research and consultancy and professional services to the community. The principles demand a response to the challenge of operational dexterity, technical ingenuity, strategic relevance, African persona and political deftness as part of the task of modernization of the governance of higher education. The task of the Internal Auditor is five-fold – to provide transparency and act as an advisory body to senior management, to identify underperforming areas and opportunities for improvement …


Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool By Prof. Benjamin, Professor Ben C Osisioma Jul 2012

Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool By Prof. Benjamin, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

The spate of global scandals and corporate misadventures that began with the energy giant, Enron in the years 2000 to 2002, the Asian Financial Crisis of 1997/98, and the global Financial Meltdown of 2008, rocked the accountancy profession and sharply drew attention to the need for the profession to re-invent itself and re-define its focus in the new millennium. Accounting practitioners world-wide, have tested the limits of creative accounting, and the verdict of the marketplace is that the era of sharp and unwholesome practices are over for good. Part of the professional response to challenge of this era, is the …


Combatting Fraud And White Collar Crimes: Lessons From Nigeria., Professor Ben C Osisioma May 2012

Combatting Fraud And White Collar Crimes: Lessons From Nigeria., Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Nigeria has paid dearly for ethical lapses and competency deficiencies in public and private life. Fraud is systemic in Nigeria with the ordinary citizen being compelled to be either a liar, a cheat or an outright thief. Fraud has stultified growth and national development, subverted the nation’s values and norms, generated a culture of illegality and impunity in public service, and frittered away the promise of the nation’s future. Today, the nation faces the trauma of a State whose date with destiny has been put on hold, for reasons that are completely self made, and completely avoidable. Any remedial measure …