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.
TABLE OF CONTENTS
Title Page II
Approval page III
Table of contentsX
1.1Historical background of the study 6
1.2Statement of problem 7
1.3Objectives of the study 10
1.4Research questions 11
1.5Research hypothesis 13
1.6Significance of the study 14
1.7Scope, limitation and delimitations 17
1.8Definition of some technical terms 18
Review of related literature
2.1Auditing and accountability defined 22
2.2Historical origin and development of auditing 34
2.3The meaning of public and civil service 40
2.4Short note on public accountability 41
2.5Government accounting procedures 43
2.6The rate of internal audit department in public service50
2.7Statutory position, power and functions of he auditor general 54
2.8Audit report 59
Research design and methodology
3.2The research questions and hypothesis 64
3.3Research design 66
3.4Data analysis techniques 70
3.5Sample population 71
3.6Sample test applied 72
3.7Pilot study 74
3.8Questionnaire applied 74
3.9Limitations of the methodology 76
Presentation, analysis and interpretation of data
4.2Presentation of data 79
Findings, recommendation and conclusion
5.1Summary of research findings 84
5.2General examination of the problems of the auditors in the performance of their duties 86
Appendix 1 98
Appendix 2 99
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