Public Auditors and Detection of Corruption in Nigeria

The study investigated over the years the need and urgency of the auditors in detecting and reporting corruption in the Nigerian public sector. The main objective of this research is to show through empirical analysis that it is the duty of the auditors in detecting corruption in the public sector. The study was conducted in Edo and Delta states of Nigeria. Survey design was employed in the study. The survey was in two folds. In 2014, copies of questionnaires were distributed to accountants and auditors in the public sector and 5 audit firms. A total of 117 copies of questionnaire were retrieved. While in 2018, a similar copy of questionnaire was distributed to auditors only, working in the public sector in the two states. The Systematic Random Sampling Technique (SRST) was used in selecting 62 respondents from a population of 484 in 2018. The bio data and analysis was done using the Simple Percentage Analysis. The findings revealed that corruption detection by the auditors should be part of auditor’s role and exposure of corruption by the auditors will reduce corruption in the public sector in Nigeria. The study therefore recommends that ISA 200 and other Auditing standard should be reviewed to incorporate detection and reporting of corruption as key auditors’ responsibility. The State and National Houses of Assemblies should enact Act to review and impute the expected role of the auditors in the light of increasing accountability to the public.

THE CRAB: A CONNECTED FRACTILE OF INFINITE CONNECTIVITY

In the plane IR2, let A0 be the unit interval on the x-axis, and let A(1) be the polygonal path with nodes (0, 0), [Formula: see text], (½, 0), [Formula: see text], (1, 0). Let S be the operator which, applied to a segment B(0) in IR2, replaces it by a polygonal path B(1) = SB(0), a similar copy of A(1), but with the same endpoints as B(0). Denote by S(n) the n-th iterate of S. The limit set (with respect to the Hausdorff metric) A(∞) = lim n → ∞ S(n)A(0) is a space-filling curve which is the closure of its interior and the union of four half-size copies of itself, intersecting only in their boundaries. Although A(∞) is of infinite connectivity, it is a tile tessellating the plane. It is related to the set of Eisenstein fractions and has a boundary of Hausdorff dimension [Formula: see text]

VIII. Critical Observations on the Mistakes of Philologers, by Ali ibn Hamza al-Basri: Part V : Observations on the Mistakes in the Book called Ikhtiyar Fasih al-Kalam, composed by Abu’l-‘Abbas Ahmad ibn Yahya Tha‘lab.

Last year Professor Sachau, of Berlin, pointed out to me among the MSS. in the British Museum an important work of Arabic philology. The work bears the title “ Critical Observations on the Mistakes of Philologers by Abu’l-Qāsim ‘Ali ibn Ḥamza al-Baṣri ” (cf. Rieu, Supplement to Catalogue of Arabic MSS., No. 841). The British Museum MS. is a modern copy of an ancient codex in the Khedivial Library in Cairo, and is on the whole legible and accurate, though at points it is not quite reliable. Another similar copy exists at Strassburg (cf. Nöldeke, Z.D.M.G., 1886), and the Library of Count Landberg contains a third. The work includes ‘observations’ on the following eight ancient philological works:—(1) The Nawādir of Abu Ziyād al-Kilābi al-’A‘rābi; (2) the Nawādir of Abu ‘Amr ash-Shaibāni ; (3) the Kitāb an-Nabāt of Aḥmad ibn Da’ūd ad-Dīnawari; (4) the Kāmil of al-Mubarrad; (5) the Faṣīḥ of Tha‘lab ; (6) the Gharīb al-Muṣannaf of Abu Obaid Qāsim ibn Sallām; (7) the Iṣlāḥ al-Manṭiq of Ibn as-Sikkīt; (8) the Makṣur wa’1-Mamdūd of Ibn Wallād. The ‘ observations,’ though sometimes pedantic, are usually valuable from a lexicographical point of view. Abu’l-Qāsim gives many corrections of the statements of the authors on whose books he comments, and supports his contentions by quotations from the poets, which are in many instances not to be found in the lexicons or in similar works.