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INTERNAL AUDITING AS A TOOL OF CONTROL IN FEDERAL GOVERNMENT PARASTATALS

INTERNAL AUDITING AS A TOOL OF CONTROL IN FEDERAL GOVERNMENT PARASTATALS

A CASE STUDY OF AHMADU BELLO UNIVERSITY TEACHING HOSPITALS ZARIA (ABUTH). INSTITUTE OF HEALTH ZARIA – NIGERIA.

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ABSTRACT

 

Auditing has been used by governments and Private Enterprises for a long period as a tool for efficient and effective management and control of their activities especially as it relates to their financial dealings.

This research work primarily discusses how the ABU teaching hospitals utilizes this all embracing technique in the management and control of its financial operations. It also focuses on identifying the inherent problems involved in adopting the technique and utilizing it accordingly and thus deriving the benefits therein.

The work is divided into four chapters, chapter one contains the general over review and consider the problems, objectives, scope and limitations of the survey methods.

Chapter two handles the literature review, while chapter three and four contain the operations, survey, data collection and analysis, conclusions and suggestions.

 

CHAPTER ONE: The General Overview

  1. Introduction

1.1    Statements of the problems

1.2    Objectives

1.3    Scope and Limitations of the research

1.4    Limitations

1.5    Research methodology

 

CHAPTER TWO: Review of the Related Literature

    1. Historical Evaluation of Auditing

 

    1. Definition of Auditing

 

    1. Classification of an Auditing

 

    1. Internal Auditing and Internal Control

 

    1. Internal Auditing

 

    1. Internal Control

 

    1. Definition of Internal Control

 

    1. Types of Audit in the Public Sector

 

    1. Internal Audit Control

 

  1. Internal Control in Government Organization

 

CHAPTER THREE:  Methodology, Data collection & Analysis 

  1. Historical Background of Ahmadu Bello University Teaching

Hospitals and Internal Audit Dept.

    1. Position of the Internal Control Audit Department

 

    1. Functions of the Internal Audit Department

 

  1. Sections in the Internal Audit Department and their

functions

CHAPTER FOUR

    1. The Internal Audit Report

 

  1. The Control System of Ahmadu Bello University

Teaching Hospital

    1. Key Control Areas

 

  1. The responsibility of Enforcing Internal Audit

reports and advises

    1. The need for computer based auditing system

 

  1. The Development of computer systems specialized topics

 

CHAPTER FIVE: Summary, Recommendations & Conclusions

    1. Summary, Recommendations and Conclusion

 

    1. Summary

 

    1. Recommendations

 

  1. Conclusion

References

 

CHAPTER ONE

 

  1. INTRODUCTION

In Nigeria, successive governments, since independence have set up autonomous organizations with legal independence and powers, having the initiative of private enterprises to carry on developmental activities of commercial or industrial nature. Thus, the emergence of Ahmadu Bello University teaching Hospitals with headquarters in Samaru Zaria is charged with the responsibility of accounting properly all financial activities undertaken by its management.

The need to institute both internal and external audit systems within organizations for efficient and effective financial monitoring, management and control was further necessitated by some prevalent economic pressure like the recession in the privatization and commercialization of most of government owned organizations, keen competition in the Nigerian business environment, the Structural Adjustment Programme (SAP), Industrial unrest and the renewed call by the government through War Against Indiscipline and Corruption (WAI-C) foir financial prudence, action and accountability by government functions.

Internal auditing is of fundamental importance as an effective means of ensuring the reliability of internal records for information and use, through proper internal control systems within an organization without which such records will present chaos and the whole system may fail to succeed for lack of orderliness, accuracy, reliability of information, safety of its assets and the general security of records.

Effective internal control is necessary to be able to determine whether all transactions have been reflected within accounting record. It is therefore, important to recognize that the auditor concerns himself with internal control throughout the clients organization and not merely within the finance and supplies department alone. He ought to understand the organizational operations as a whole, ascertain and evaluate the whole system of control operating within the organizations. An important aspect about controls is the fat that it has to be timely otherwise the whole exercise will be futile.

The internal auditor helps management to achieve organizational objectives effectively through his report. Such reports have to contain express opinion of the auditor on the areas he undertakes to audit. The nature and extent of the internal control system and internal auditing, appropriate to anyone organization is the management’s responsibility and depends on the organizations typology and geographical distribution.

The importance of internal control for internal audit purposes will be appreciated most in an organization like the Ahmadu Bello University Teaching Hospitals, whose activities are spread over various branches at different locations both within and outside Kaduna State.

 

1.1   STATEMENT OF THE PROBLEMS

A problem represents an unhealthy organizational atmosphere or a puzzle a phenomenon, event or happening. Having defined a problem, an insight is given as to the major problems that could be said to bedevil the internal auditing and control systems in Ahamdu Bello University Teaching Hpsitals. As is the tradition with government parastatals and organizations, the Ahmadu Bello University Teaching Hospitals have some of its problems as follows:

  1. Lack of a good system if financial monitoring and control.
  2. Lack of sufficient audit staff and other professional services to aid and effective audit conduct.

Lack of sufficient transport, financing