INTRODUCTION
A bank is defined as a corporation person  (or group of persons who accept money on current, saving pay cheque drawn upon, such account drew and collect cheque for customers, that such miniuinm service are afforded to all and sundry. In this contract that banking operation is old hence its emergence as system of exchanging goods for goods or commodities for commodities as earlier practical by our for fathers in the world impact of banking operation created a lot of social upitment in the society such as employment opportunities gratting loans to potential and genuine farmers and entrepreneurs in which the largest member of people could be engaged in buying and selling production and agricultural sectors.
    Banking industry is the corner stone of the stable economy through the process of operation in the economy by dominant credit faculties to every sector of the economy. The landing policies adopted by commercial banks basically helped in no small way in making the life of the citizen meaningful and the ideas of depositing money and cheque, draft, money transfers as well as exporters completes which needs the presence of internal auditing to serve as a waken day to the bank all avoid unnecessary entries such as the detection of error/ irregular, to determine comliance with land down producer and directives as well as appraised of the soundness and adequate of the accounting control.
    In this point, I can now explain who is an auditor rather what is auditnay? Audtinay could be defined as the impendent examination and investigation of the evidence from which a financial statement has been prepared within a view to enabling the independent examiner to report whether  in his opinion and according to the best of information and explanation obtained by him. The statement is pro [erly drawn up and been a time and fair view of what it purpose to show and if not to report in what it respects, he us not satisfied. The auditor responsibilities from the definition above, is to examine and evaluate the reliability of an organization business document, records and voucher with in regard to commercial bank are viewed to check inefficiencies, per determines errors/ frauds weaknesses in the banking system which the notice of the management. The impact of internal auditing in commercial bank is very important as the portfolio is the pillar of the banks hence most customers and shareholderrely on the auditors statement of verification and of account.

TABLE OF CONTENTS
TITLE PAGE
APPROVAL PAGE
DEDICATION
ACKNOWLEDGEMENT
TABLE OF CONTENTS

CHAPTER ONE
INTRODUCTION
1.1    BACKGROUND OF THE STUDY
1.2    STATEMENT OF PROBLEMS
1.3    OBJECTIVE OF THE STUDY
1.4    SIGNIFICANCE OF THE STUDY
1.5    SCOPE OF THE STUDY
1.6    LIMITATION OF THE STUDY
1.7    REFERENCE

CHAPTER TWO
LITERATURE REVIEW
2.1    FREQUENCY OF AUDIT
2.2    INTERNAL CONTROL
2.3    FRAUD INVESTIGATION AND PREVENTION
2.4    EFFECTS OF FRAUD ON BANK
2.5    BRIEF HISTORY OF UNION BANK AND ITS AUDIT DEPARTMENT
2.6    REFERENCE:

CHAPTER THREE
RESEARCH METHODOLOGY
1.1    RESEARCH DESIGN
1.2    SOURCE OF DATA
1.3    INSTRUMENTATION
1.4    METHOD OF DATA COLLECTION
1.5    REFERENCE:

CHAPTER FOUR
4.1    SUMMARY OF FINDINGS
REFERENCE:

CHAPTER FIVE
5.1    CONCLUSION AND RECOMMENDATION
BIBLIOGRAPHY