ABSTRACT
This study is the management of funds in banking industries; a case study of Skye Bank plc, market Road, Onitsha, Anambra State. Some of the problems with which this study is concerned are that of determining whether the auditors had in any way contributed towards distress in the banking industries, whether fraud or bad debts had resulted in distress of so many banks in Nigeria and how auditors can stop banks from going into distress.
The objective of this study among others includes;
To know whether auditors are contributing towards distress in the banking industry.
Challenges posed to auditors against distress in banking industry.
The researcher therefore recommends that the auditors must design the audit materials in such a way that no material fraud or errors go undetected. He must introduce internal checks and balances and/or reporting system to the shareholders and members of the public through publications and newspapers, annual financial positions of the banks, the balance sheets and annual reports.
In conclusion, auditors should be very careful in carrying out audit assignments to prevent banks from going into distress.
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