INTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SCROD A CASE STUDY OF UDI LOCAL GOVERNMENT COUNCIL

Overview
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ABSTRACT

Transparency and accountability in the rummage of affairs of public and private establishment is one thing that management of difference organizations especially the government owned enterprises and extra ministerial department have been finding difficult to encore in their operations.

Even government reform programmes have failed abysmally to address the issue. Public sector business is seen as a conduct pipe to Syphon and embezzle funds by its regulators and operators to the determent of our national economy.

Incidentally internal auditing is one of the instrument used in accomplishing this all improatnt objective of ensuring effective management and accountability in different going concerns this research is carried out to find out and evaluate the role played by auditing in sanitizing the system.

The introductory part of the resaerch work examines the need for an appointing an independent person called “Auditor” to look into the financial statement and transactions for the purpose of examining them. The history of auditing was traced and its objective highlighted.

The staff of Udi local government council in Udi L.G.A formed the population of the study. In the last chapter recommendations where made to suggest ways and means of ensuring effective management and accountability in the running of government business

TABLE OF CONTENT

Cove page

Title page

Approval page

Dedication

Acknowledgement

Abstract

CHAPTER ONE

INTRODUCTION

1.1Background of the study

1.2Statement of the problem

1.3Purpose of study

1.4Research question

1.5Hypothesis

1.6The scope of the study

1.7The significance of the study

1.8The definition of terms

CHAPTER TWO

LITERATURE REVIEW

2.1The origin of auditing and its purpose

2.2The meaning of internal auditing

2.3The concept of internal auditing

2.4The purpose of internal auditing

2.5Establishment of auditing committee

2.6The meaning of management

2.7The functions of management

2.8The concept of accountability

2.9Detection of errors and fraud

2.10Auditing report and relevance

CHAPTER THREE

RESAERCH METHODOLOGY

3.1The design of the study

3.2Area of study

3.3The population of study

3.4Staple and sampling technique

3.5Instrument of data collection

3.6Validation of instrument

3.7Reliability of instrument

3.8Method of data collection

3.9Method of data analysis

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1Data presentation

4.2Data analysis

4.3Summary of finding

CHAPTER FIVE

DISCUSSION AND CONCLUSION OF RESULTS.

5.1Discussion of finding

5.2Conclusion of the study

5.3Recommendation

5.4Implication of the finding

5.5Suggestion for the further studies

5.6Limitation of the study

Reference

Appendices

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INTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SCROD A CASE STUDY OF UDI LOCAL GOVERNMENT COUNCIL

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