An economy moves as efficiently or 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 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: practical and academic significance, Limitations of study and operational definition of some technical terms.
The second chapter discussed the review of related literature, which comprises; theoretical review and empirical review of different authorities. Auditing and accountability defined, 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 Design and methodology, Area of study, Population of study, Sources of data, Sampling method, Research Instrumentation, validity and reliability of research instrument and method of investigation.
Chapter four X-rays the data analysis and presentation which include the hypothesis and response of the respondent.
The final chapter presents the findings, questionnaires and bibliography are under the appendix of the write-up at the back page. Also in the back 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 corresponding effect on the operation of public offices.
The 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.
In short, all these factors motivated the researcher to try into facts of and rudiment of auditing and explores the impact of auditing and use of auditing as means of avoiding these anomalies. So auditing should be carried out in all public organization if actually the yield by these organization would be satisfactory.
TABLE OF CONTENT
Table of content=======vi
1.1 Background of the study=====6
1.2 Statement of problem======8
1.3 Objectivesof the study=====9
1.4 Research question======10
1.6 Scope of the study======11
1.7 Significance of the study=====12
1.7.1 Practical and Academic significance ==12
1.8 Limitation of the study=====13
1.9 Operating definition of terms====14
2.0 REVIEW OF RELATED LITERATURE
2.0.1 Theoretical review auditing and accountability
2.0.2 Empirical review auditing and accountability
2.1 Historical origin and development of auditing=30
2.2 The meaning of public and civil service==38
2.3 Short notes on public accountability ====39
2.4 Government accounting procedures ===41
2.4.1 Constitutional requirement ====41
2.4.2 Legislative requirement=====42
2.4.3 Administrative requirement====42
2.5 Types of government expenditure ====43
2.5.1 Recurrent expenditure =====44
2.5.2 Capital expenditure======45
2.6 The role of internal audit department in the state
2.7 Statutory position, power and functions of the auditor general =========52
2.8 Audit report========59
3.0 RESEARCH DESIGN AND METHODOLOGY
3.1 Research design =======64
3.2 Area of study=======64
3.3 Population of study======65
3.4 Sources of data=======65
3.5 Sampling method======66
3.6 Research instrumentation=====67
3.7 Validity and reliability of research instruments=67
3.8 Methods of investigation=====68
4.0 PRESENTATION AND ANALYSIS OF DATA
4.1 Presentation and analysis of data ====69
4.2 Test of hypothesis======70
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1 Findings ========75
Appendix I======= =93
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