RESEARCH PROJECT ON THE RELATIONSHIP BETWEEN BANK SUPERVISOR AND EXTERNAL AUDITOR IN NIGERIA

ABSTRACT This paper examines the relationship between bank supervisor and the external auditor in Nigeria. It highlights the functions of the management, the bank supervisors and the external auditors in the prudent management of the banking sector. It also point out some complementary functions canoed out by each party in the banking sectors, accountability for public interest. It also examines how the banks are made to comply with regulatory guidelines set up by the supervisors in Nigeria; it covers 1969 Decree on banking Commissioner and auditors. A lot of problems may arise in the course of audition banks because of the nature of banking business. So, appropriate policy recommendations are made with a view to developing a functional and effective relationship between bank supervisors and the external auditors.
TABLE OF CONTENTS
Titlei Approval   ii Dedication   iii Acknowledgement    iv Abstract   v Table of content       vi CHAPTER ONE 1.0Introduction1 1.2Purpose of the Study1 1.3Significance of the study4 1.4Scope of the Study5 1.5Limitation of the study5 1.6Definition of Terms.7
CHAPTER TWO 2.1Definitions of Bank Supervisors and Bank External Auditor11 2.2Objective of bank Supervisors and Externals Auditor14 2.3Some of Supervisors control on Banks19 2.4The duties of Bank Management21 2.5The duties of Banking Supervisors22 2.6The duties of Banks External Auditor Banking  Act Decree 1969 (S.19) As it concerns Auditors28 2.7The relationship between the Supervisor and the Auditor34 2.2A need to expand Auditors duties38
CHAPTER THREE 3.0Summary of Findings, Conclusion and Recommendation41 3.1Summary41 3.2Findings41 3.3Conclusion43 3.4Recommendation45 Bibliography