Description
INTRODUCTION
Internal audit is a management tool used in ensuring transparency in conduct of business. Auditing took the entire stage after the industrial revolution since before this period, transactions increased, precipitated by the development of large corporations, limited liability companies, there became the need for divorce of ownership from control. Hence mangers and shareholders became two different partners. Then it became apparent for mangers to render accounts of their stewardship to those who has pooled their resources together for the business .it is noteworthy that an independent person be appointed to represent the interest of the shareholders in reviewing the report of mangers to ensure accuracy and transparency. This is how auditing started. We have two types of sectors. Public and Private sectors. Public sector is the governments initiate and control in economic activities with the aim of rendering services at a breakeven point. The private sector is the private initiative aimed at profit/wealth maximization for the owners Mill champ (1996) defines internal audit as an independent appraisal function within an organization for the review of system of control and the quality of review of systems of control and the quality of performance as a service to the organization. The papers seek to empirical and statistically ascertain the impact of the internal audit in the private sector of the Nigerian economy, while the private sector of the economy is studied at large; the case study MB ANAMCO Ltd, Emene, Enugu is particularized.
TABLE OF CONTENT
CHAPTER ONE
Introduction
Background of the study
Statement of the problem
Statement of objectives
Research hypothesis
Significance of the study
Scope of the study
Limitation of the study
Definition of term:
CHAPTER TWO
Review Of Related Literature
Concept of Internal Audit
Meaning of Audit
Origin and Historical of Auditing
Audit and Auditing
Types of Auditing
Audit and Internal control in the Organization
Internal Audit
Internal Audit
The Private Sector
Internal Auditing and Private Sector Performance
The Effect of Internal Audits
CHAPTER THREE
Research Methodology
Introduction
Research Design
Sources of Data
Area of Study
Sample Size
Reliability of Test
Validity of Test
General Description of Data Analysis Techniques
CHAPTER FOUR
Data Presentations And Analysis
Analysis General Characteristics of Respondent
CHAPTER FIVE
Summary of findings, conclusion and
Recommendations
Summary of findings
Conclusions
Recommendations
Bibliography
Questionnaire