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...
ABSTRACT Accounting generally involves the process of identifying, measuring, and communicating economic information to permit informed judgements and decisions of users of the information. In other words, accounting is concerned with providing information, which will help decision makers to make decisions. To enhance creditability and utility of the information, the decision making process, established concepts, principles, standard and legal requirements are strictly followed in order to tr...
ABSTRACT This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative analysis of two hospitals. To achieve the aim...
ABSTRACT The study focuses on the Effect of Management information system and Financial performance of selected companies in river state. The role of Management information system (MIS) in business environment has evolved over time to become an integral part of its business operations in Nigeria. The use of information systems (ISs) has increased in the last 10 years not only by firms, but also by individuals and even govern...
ABSTRACT This study examines the effect of ethical accounting practices on organizational productivity in Osun state, Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from textbooks, journals, magazine, public and academic libraries and unpublished thesis. The primary source adopts descriptive research design questionnaire while data were collected from 176 respondents cutting across organisations in Osun State. Our hypothes...
ABSTRACT The general objective was to conduct an empirical analysis of the causes of small business failure in Ibadan, Oyostate, Nigeria while the specific objectives of the study was to identify the factors that lead to the failure of small businesses in Ibadan, Oyostate, Nigeria; to evaluate the extent to which these factors are attributable to the government and business owners and to identify measures that can be used to address the problems of small business failure. ...
This study examined the relationship between non-performing loans and the profitability of banks, with focus on certain deposit money banks (DMBs) in Nigeria. The study adopted a descriptive research design. Data relating to the periods 2008-2017 were collated from the Financial Statements of the relevant banks. The Pearson Product Moment Correlation, as computed via the SPSS, was used to test the four hypotheses holding the study. Non-performing loans, as measured by the natural lo...
Audit policies are specific principles, rules and procedures that guide the auditing processes. It could also be a checker of standards that govern the way auditing can be carried out in various firms or enterprises. These policies differ from company to company, but however, must be anchored around the auditing standards. In this sense audit policy is a framework by which an auditor is expected to operate. But there is more.
ABSTRACT The increasing concern about environmental degradation, resources depletion, resources scarcity, environmental degradation and the sustainability of economic activity have made the development of Environmental accounting an area of interest. Adequate research is not carried out to effectively determine what environmental accounting is truly about and whether or not it has an impact on the corporate performance of quoted manufacturing firms. The study evaluated the effect of environme...
Treasury Single Account is a public accounting system under which all government revenue, receipts and income are collected into one single account, usually maintained by the country’s Central Bank and all payments done through this account as well. The purpose is primarily to ensure accountability of government revenue, enhance transparency and avoid misapplication of public funds. The maintenance of a Treasury Single Account will help to ensure proper cash management by eliminating idle f...
ABSTRACT Effective Internal Control as an aid to management efficiency is critical review of this research work. From the analysis also, it was found that a number of managerial problems such as inadequate account records, inefficient accounting procedures, unqualified personnel fraud etc are faced due to lack of effective internal control. Over 80% do not have a well designed internal control system and these limits the success and growth of a business enterprise. Most recommended to these...
Title Page Declarationii Certificationiii Dedicationiv Acknowledgementv Table of contentvi List of Tablesviii List of Appendicesix Abstractx CHAPTER ONE: INTRODUCTION 1.1Background to the study1 1.2 Statement of the Problem3 1.3Research Objectives6 Research Questions6 1.5 Research Hypothesis6 1.6Scope of the Study7 1.7Significance of the Study7 CHAPTER TWO: LITERATURE REVIEW 2.0 Introduction9 2.1Concepts of Audit and Audit Fees9 2.2The Audit Expectation Gap and Audit Fees21 2.3Factors Affecti...
ABSTRACT The study was carried out to examine the relationship between government pension officers and pension fund administration in Nigeria, examine the effect of budget allocation and pension fund administration in Nigeria pensioners and also to examine the effect of pensioners’ education in pension fund administration in Nigeria. The study adopted the descriptive design and was guided through a self-structured questionnaire administered to 50 pension officers Ekiti. Findings from the s...