1.0INTRODUCTION
The question of how to increase the usefulness and positive result in audit work in Nigeria companies has been bothersome to the generality of the people in the country.
Formally, industries or establishments were small and could be controlled by the management expansion of these industries or establishments, coupled with the increase in the scope of managements, functions required to cope with the situation, management could not co-ordinate all activities alone.
Finally, as a result of tremendous expansion in our establishments, the usefulness of internal audit control is highly needed which simply means the whole system of controls, financial and otherwise established by the management in order to carry out the business of the enterprises in and orderly and efficient manner, ensure adherence to management policies, safeguard its assets and secures as far as possible the accuracy and reliability of its record and also to assist management in advisory capacity.
TABLE OF CONTENTS
Title pageii
Dedication iii
Certificationiv
Acknowledgement v
Table of contentsvii
CHAPTER ONE
1.0Introduction 1
1.1background of study2
1.2Objective of study3
1.3Scope and limitations of study4
1.4Significance of study5
1.5Statement of the problem5
1.6Definition of terms7
CHAPTER TWO
2.0Literature review10
2.1historical background of auditing 10
2.2The objective of auditing 12
2.3Definition of internal audit13
2.4Difference between other types
of audit and internal audit15
2.5Usefulness of auditing18
2.6Problems of internal audit20
2.7Solution to the problems 21
CHAPTER THREE
3.0Summary, recommendation and conclusion24
3.1Summary of findings24
3.2Recommendation24
3.3Conclusion25
Bibliography26
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