Research Papers/Topics in Accounting

Internal Auditing As An Effective Tool For Improving Public Sector Performance

ABSTRACTThe 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,asemistructuredinterviewwasconductedofwhichweh...

EMPIRICAL ANALYSIS OF THE CAUSES OF SMALL BUSINESS FAILURE IN IBADAN

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.  ...

AUDIT POLICY

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. 

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