Effectiveness Of Audit Function In Government Establishment

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A Case Study Of Office Of Auditor General In Enugu State

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Description

INTRODUCTION
There is need for acceptable accountability of the money spent by various government establishment. This has resulted in Federal Government Establishment of Audit Department established in both the federal and state government as provided.
The duty of the Audit Department is to report on the accounts stewardship rendered by the public office sec. 118 sub-sec 2 of the 1979 constitution provides that “the public account of a state and offices court and authorities of the state including all persons and bodies established by law entrusted with collection and administration of public assist and liabilities, shall be audited and reported by the director of audit or any person authorized by him in that behalf shall have access to all books, records and returns and other document relating to those accounts”.
The study focuses attention on how well or not Enugu state. Audit Department Conducted their activities in response to sec 118 of the 1979 constitution of the federal republic of Nigeria. To appreciate whether the audit department (Enugu State) performs its constitutional responsibility efficiently and effectively, it becomes necessary to determine or examine the effectiveness of the audit function through the analysis of audit carried out on government establishment and the opinion of those that audited the accounts. This will include whether they always audit accounts rendered by other government establishment and finally the impression of the general public about the auditor function.

TABLE OF CONTENTS
Cover page
Title Page
Approval Page
Dedication
Table of Contents

CHAPTER ONE:
Introduction
1.1 Background of the Study
1.2 Statement of Problem
1.3 Purpose of the Study
1.4 Scope of the Study
1.5 Research Question
1.6 Hypotheses
1.7 Significance of Study

CHAPTER TWO:
Literature Review
2.1 Nature of Auditing
2.2 The Auditor General
2.3 The Auditor General
2.4 Duties
2.5 Power
2.6 Audit Ordinance
2.7 The Audit of Government Account
2.8 The Roles Played by the Audit Department in the Protection of Public Funds and Property

CHAPTER THREE
3.1 Methodology
3.2 Area of Study
3.3 Population of the Study
3.4 Sample & Sampling Procedure
3.5 Instrument of Data Collection
3.6 Administration of the Research Instruments
3.7 Methods of Data Analysis
3.8 Research Design

CHAPTER FOUR
4.1 Data Presentation and results
4. 2 Research Questions I
4.3 Research Questions II
4.4 Research Questions III
4.5 Research Questions IV

CHAPTER FIVE
5.1 Discussion of Results
5.2 Research Questions I
5.3 Research Questions II
5.4 Research Questions III
5.5 Research Questions IV
5.6 Conclusion
5.7 Recommendation
5.8 Implication of the Research Findings
5.9 Suggestion for Further Research
5.10  Limitation to the Study