References

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Fakunle, B., 2006. Audit Companion. 2nd Edn., University of California, California, pp: 172, 296.

Hornby, A.S., 1998. Oxford Advanced Learner`s Dictionary of Current English. 5th Edn., Oxford University Press, Oxford.

ICAN, 2006. Financial Reporting and Audit Practice. Institute of Chartered Accountants of Nigeria, Nigeria, pp: 206.

ICAN, 2006. Money Laundry and Frauds, News. Vol. 10., Institute of Chartered Accountants of Nigeria, Nigeria, pp : 8.

Mayo and BPP, 1988. ICAN study Test on Auditing and Investigation, Mayo and BPP. Oxford University Press, Oxford.

Ogbunka, N.M., 2002. Risk and internal control. Management in Financial Institutions, pp: 187-188

Ola, C.S., 2001. Questions and Answers on Corporate Finance, Financial Strategy, Taxation and Auditing. CSS Ltd., Lagos, ISBN: 9782951536.

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Robertson, J.C., 1996. Auditing. 8th Edn., Irwin Book Team Publications, London, pp: 292, 293.