ABSTRACT This research work – Evaluation of Government Accounting system in Anambra State – “A case study of Ministry of Finance and Economic planning, Awka is divided into five chapters each chapter dealing with a particular aspect or research work. The overall aim of the study is to find out the functions of various ministries in relation to preparation of government account. A general review of what government accounting is all about the role of Anambra State Ministry of Finance ...
ABSTRACT The role of commercial banks in the growth and development of a nation’seconomy cannot be understated. Since commercial banks operations are vitalfor economic advancement, factors that impair its operations will have anegative effect on economic development. Hence, it is important to know thesefactors. Fraud is one of the major causes of problems that face the commercialbanks. Hence, the researcher deemed it imperative to search further into ...
ABSTRACT The main write up of this project is to identify the causes, effects andsolutions to the problem of distress in banking sector of Nigeria economy. The chapter one deals with the introduction which talks about how bankfailure that is inability of a bank to meet its obligations to its customers, ownersand the economy occasioned by fault or weakness in its operation which hadrendered it insolvent and b...
PROPOSAL In today’s economy, information and accountability have assumed a larger rolein our society.As a result the financial statement with an independent audit report areof vital services to investors, creditors and other participants in economicexchange.Financial statements can only be valuable to those who know how to usethem. As a result of their key role in business, the researcher has been spurredto embark on this work.Financial ratios have been...
ABSTRACT Financial statement is generally explained as financial information which is the informationrelating to financial position of any firm in a capsule form. Financial statements are whatthe potential and existing investors in the global world rely upon in taking investmentdecisions. This research work examined the relevance of financial statements in investmentdecision making. The study made use of primary data sourced ...
This paper contributes to the discussion on IFRS 8 especially on its applicability within Nigeria business environment. The paper will give a summary of the standard and will critically look at the standard vis-à-vis decision making in an organization. Thereafter, the paper will discuss the reason why users of financial statements may find segment reports useful as required by the standard and then it concludes by analysing the scope of the standard, stating the entities required to prepare...
This study was centered to investigate the effect of internal control systems on the financial performance of listed deposit money banks in Nigeria stock exchange. This study examined whether the internal control systems leads to increase financial performance of the banks. In this study, internal control system is measured by control environment, internal audit functions, risk management control, internal control activities corporate governance and moderating effect of government policy and ...
ABSTRACT The research topic of this study is “The Effect of Computerized Accounting System on the Performance of in Banking Industry – a study of selected banks in Enugu Metropolis. The purpose is to know whether the application of Computerized Accounting System superceeds that of manual Accounting System, and that if computerized Accounting System enhance higher turnover and profitability, and also whether a computerized accounting system is an effective means of keeping accounting recor...
TABLE OF CONTENT Title Page Certification Dedication Acknowledgement Abstract CHAPTER ONE (1) Introduction Background to the study Statement of the problem Objective of the Study Research question Statement of Hypothesis Significance of the Study Scope of Study Limitation of the Study Definition of Terms CHAPTER TWO (2) 2.0 Literature Review 2.1. Conceptual framework CHAPTER THREE (3): 3.0 Research Methodology 3.1. Introduction 3.2. Research design 3.3. Method of data collection 3.4....
ABSTRACT This research examines the role of auditing in the control of public expenditures in Nigeria, a case study of Ibadan West Local Government Area of Oyo State. The researcher adopted descriptive survey design. The population for the study is the combination of the staff including internal audit department, auditing department making it a total of 40. The research used both primary and secondary source of data. In view of this, four research questions were formulated to operate expected...
CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts and regulators continue to wonder exactly what happened, what could have prevented it, and what measures can be taken to ensure it doesn’t happen again. With companies collapsing on the heels of annual financial reports that sounded no alarm bells for current or potential investors, it’s understandable that th...
CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY Business performance has increased over several years in the world and this performance is mainly measured in the terms of profitability. Businesses contain transactions which generate information for better analysis of business performance and forensic accounting is a delivery system for accounting. Banking industry are seen as a driving force for the promotion of large part of the economy (Khan and Jawaid, 2004) and they contribute immensely ...
ABSTRACT With an upsurge in procurement fraud and other financial crime in the global economy most especially in the Nigeria public sector, forensic accounting has become an emerging topic of great importance for academic, research and industries. Procurement fraud and other public sector financial crimes such as bribery and corruption serve as a bane to economic development of Nigeria that has huge earning from oil. The objective of the study is to examine role of forensic accounting and p...
ABSTRACT The study used a qualitative approach to assess the effectiveness of internal auditing at the ministry of Education and its agencies. The researchers’ specific objectives were linked to the internal control system, governance structures and risk assessment procedures used within the ministry of education and some selected agencies. Performance of the sewere measured using the principle of the 3Es. With the aid of an interview guide,asemistructuredinterviewwasconductedofwhichwehadt...
ABSTRACT Fraud is an epidemic dimension that has eaten deep into the banking sector as well as the entire economy. Its devastating effect manifests itself in the deteriorating balance sheet of banks as well as in economic backwardness. As a result, measures to eradicate fraud in banking sector become a central focus of the government and the monetary authorities. It was against this backdrop that this study was aimed at providing empirical evidence on the effect of fraud on performance of ba...