Auditing as an Aid to Accountability

 Auditing as an Aid to Accountability

Auditing as an Aid to Accountability

 

Quick Navigation for Final Year Undergraduates, Masters (Thesis), and Ph.D. Dissertation Students Who Need Our Services on Their Research Works

Find More Project Topics FIND HERE
Hire Us for Thesis Works HIRE NOW
Hire Us for Project Works HIRE NOW
Hire Us for Seminar Works HIRE NOW
Hire Us for Assignments HIRE NOW
Hire Us for Proposals HIRE NOW
Contact  Us HERE NOW

 

DOWNLOAD FULL PDF WORK

 

TABLE OF CONTENTS

Title Page

Approval Page

Dedication

Acknowledgement

Abstract

Table of Contents

CHAPTER ONE

INTRODUCTION

1.1            Background of the Study

1.2            Statement of Problem

1.3            Objectives of the Study

1.4            Research Questions

1.5            Significance of the Study

1.6            Scope, Delimitation

1.7            Definition of Some Technical Terms

CHAPTER TWO

LITERATURE REVIEW

2.1            Auditing and Accountability Defined

2.2            Historical Origin and Development of Audit

2.3            The Meaning of Public and Civil Services

2.4            Short Notes on Public Accountability

2.5            Government Accounting Procedures

2.6            The Rate of Internal Audit Department in Public Sector

2.7            Statutory Position, Power and Functions of the Auditor General

2.8            Audit Report 

CHAPTER THREEE

RESEARCH DESIGN AND METHODOLOGY

3.1            Research Design

3.2            Area of Study

3.3            Population of the Study

3.4            Sample all Sampling Procedures

3.5            Instrument for Data Collection

3.6            Validation of Research Instrument

3.7            Method of Data Colleton

3.8            Method of Data Analysis

CHAPTER FOUR

PRESENTATION AND ANALYSIS OF DATA

4.1            Introduction

4.2            Presentation of Data

CHAPTER FIVE

DISCUSSION, RECOMMENDATION AND CONCLUSION

5.1            Discussion of Research Findings

5.2            Conclusion

5.3            Recommendation

Reference

Appendix

 

Abstract on Auditing as an Aid to Accountability

An economy moves as efficiently on inefficiently as the people who manage its affairs. Business cannot thrive if we do not have an adequate number of men with their requisite knowledge, skill and competence. It is in recognition of these fact that an effort is made in this research work to show the impact of Auditing in public sector. For the sake of clarity a and orderly presentation of relevant materials, the body of this work is divided into five chapters. Chapter one is the introduction which considers among other things, the Auditing curiosity about Auditing. Historical background of the study, statement of problem, objectives of the study, research questions and hypothesis, significances of the study, limitations and delimitations and equally definition of some technical terms. The second chapter discussed the review of related literature which comprises different opinions from different authors. Auditing and accountability declined, origin and development of audit, public and short note of public accountability, government accounting procedures the role of internal audit unit, statutory positions, power and functions of auditor general and audit report. The third chapter dealt with the methodology and design of the study that is made up of research design data analysis, test applied (personnal interview and questionnaires). oral interview, sampling procedures or methods, data collection (primary and secondary data) and questionnaire applied. Chapter four x-rays the data analysis and presentation which includes analysis and interpretation of data from responses of the respondents. The final chapter presents the findings, recommendation and conclusion. The samples of questionnaires and bibliography are under the appendix of the write-up at the back page. Also, in the bank page is the application letter to the Enugu State Audit Department. The structural arrangement was made to accommodate the size and complexity for audit work, which increases enormously with a corresponding effect on the operation of public offices. These complexities resulted to the inadequate examination and verifications of the books and records in such a way as to uphold a true and fair view of transactions. This however leads to misappropriations and embezzlement of public funds. Sometimes even, defalcation occur. All these occur because there wasn’t effective control of book of accounts and the assets to the business. In short, all these factors motivated the researcher to try into facts of and rudiment of auditing and explores the impact of auditing and the use of auditing as means of avoiding these anomalies. So, auditing should be carried out in all public organisation if actually the yield by these organisation would be satisfactory.

Chapter one on Auditing as an Aid to Accountability

INTRODUCTION

Read Also:  The Roles of Statutory Auditor in Controlling Fraud in Government Owned Establishment

 BACKGROUND OF THE STUDY

This question by how to increase efficiency and positive result in audit work in the public sector is a perennial problem in Nigeria, and one that is increasingly warning the generality of the people of this country.The response has been to upgrade the quality to audit staff and widening of the power conferred on audit institution in the public sector. The need for the training of audit staff in modern techniques of auditing which is mere effective and result oriented rather than restricting them to the traditional method of “trick and turnover” which is inadequate and outdated.

Public  sector auditing is centered towards ensuring the proper and efficient use of public funds, development of sound financial management, he orderly executive administrative activities and the communication of information to the public through the publication of objective reports since these are necessary for the stability and development of the nation, there is the need to map out the machineries and methods of carrying out a research that functions effectively as a to achieve a desired result.In the past, the emphasis of on audit was on the traditional methods of auditing which has been mainly the compliance audit, seeing that all books and records comply with the laid down procedures and regulation.

But now, there is the need for a shift of emphasis to modern concept of effectiveness and efficiency.Based on these individual views of auditing and it’s functions, the researcher took a keen inherent to rest empirically auditing as on aid to accountability to the Enugu State post primary school management board (PPMB).The increasing incidence of fund and misappropriation of public fund and property by the accounting officers and chief executives in the Enugu state post primary school management board possess a question as to whether auditing plays any role towards ensuring proper accountability in the state public sectaries.

Auditing is meant to control, deter and find out any fraud or misappropriation of public fund or property by officers entrusted with such duties. It is because of this numerous task that the Enugu state audit department was established to appraise the work of those entrusted with the responsibility of accountability.Government undertakes varies transactions through its representative or agencies and as such they are required by law to give account of their stewardship. To achieve these purpose, the constitution of the federal republic of Nigeria provide a law established audit departments both at the federal and state levels section 125 (1) of the 1999 constitution provides that there shall be and auditor general for each state of the federation who shall be appointed in accordance with the provision of section 126 of this constitution.

The sub-section (2) of this section provides that the public accounts of a state and all offices, ministries, parastatals and the courts of the state shall be audited by the auditor-general for the state who shall submit his reports to the house of Assembly of the state concerted, and for that purpose the auditor-general or any person authorized by him in his behalf shall have access to all the books, records, returns and other documents relating to those account.

 

DOWNLOAD FULL PDF WORK

Disclaimer

This research material is intended for academic use only and should be used as a guide in constructing your research project and seminar presentation. You should never duplicate the content word for word (verbatim), as SCHOOLTHESIS.COM will not be held liable for anyone who does.

The purpose of publishing this material is to alleviate the stress of hopping from one school library to the next in search of research materials. This service is lawful because all educational institutions allow students to read past projects, papers, books, and articles while working on their own.

SCHOOL THESIS is merely giving this information as a research reference. Use the document as a reference or structure for your own research paper. This paper’s content should be able to assist you in coming up with new ideas and thoughts for your own study

Auditing as an Aid to Accountability research paper, should only be used as a guide.