PROBLEMS AND PROSPECTS OF AUDITING IN GOVERNMENT ORGANIZATION (A CASE STUDY OF FEDERAL MORTGAGE BANK ENUGU STATE)

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COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

. A FRESH TOPIC NOT LISTED ON OUR WEBSITE COST 50,000 NAIRA ( UNDERGRADUATE) OR 100,000 FOR SECOND DEGREE STUDENTS. $500. PLUS  FREE SUPPORT UNTIL YOU FINISH YOUR PROJECT WORK. CONTACT US TODAY, WE MAKE A DIFFERENT. DESIGN AND WRITING IS OUR SKILLED.  DESIGN AND WRITING IS OUR SKILLED.

Note: our case study can be change to suit your desire location . we are here for your success.

                                   ORDER NOW

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANKER SECURITY GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 2 HOURS

How to transfer from your bank account to All  Nigeria banks without internet

1. Access Bank:
—-*901#

2. EcoBank:
—-*326#

3. Fidelity Bank:
—-*770#

4. FCMB:
—-*389*214#

5. First Bank
—-*894#

6. GTB:
—-*737#

7. Heritage Bank:
—-*322*030#

8. Keystone Bank:
—-*322*082#

9. Sky Bank:
—-*389*076*1#

10. Stanbic IBTC:
—-*909#

11. Sterling Bank:
—-*822#

12. UBA:
—-*389*033*1#

13. Unity Bank:
—-*322*215#

14. Zenith Bank:
—-*966#

15. Diamond Bank
—-*710*555#

To know your BVN, dial
—-*565*0#.

E.g for First bank…   *894 *Amount *Acct. No. #

Please dail d code from d number u used to register d account from the bank

CALL OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

 

CHAPTER ONE

 

1.0-Introduction

1.1-Background of the study

1.2-Statement of the problem

1.3-Purpose of the study

1.4-Research questions

 

1.5-Research hypothesis

 

………………………………………………………………………  4

 

1.6-Significance of the study

 

……………………………………………………………..…  5

 

1.7-Scope and limitation of the study

 

…………………………………………………..-6  5

 

1.8-Definition of terms

 

………………………………………………………-7  6

 

Reference

 

.……………………………………………….……………………………………

 

 

 

CHAPTER TWO

 

2.0-Review of related literature

 

…………………………………………………………..  9

 

2.1-Nature of auditing

 

…………………………………………………………………………-11  9

 

2.2-Features of auditing

 

………………………………………………………………………-13  11

 

2.3-Auditors report

 

……………………………………………………………………………..  13

 

2.4-Types of audit

 

………………………………………………………………………………..-15  1

 

2.5-Duties of auditors

 

…………………………………………………………………………..-16  15

 

2.6-Objectives of auditing

 

……….………………………………………………………….…-19  17

 

2.7Appointment of auditors

 

………………………………………………………………….-20  19

 

2.8-Rights of an auditor

 

…………………………………………………………………………-21  20

 

2.9-Classification of study

 

……………………………………………………………………..-24  21

 

2.10-Advantages of auditing

 

………………………………………………………………….-26  25

 

2.11-Nature and definition of government organization and auditing

 

……-28  26

 

2.12-Audit objectives with respect to government organization

 

…………….-30  29

 

2.13-Prospects of auditing in government organization

 

………………………….-31  30

 

2.14-Historical development of federal mortgage bank

 

………………………….-3231

 

Reference

 

……………………………………………………………………………………..

 

CHAPTER THREE

 

3.0-Research methodology

 

…………………………………………………..…………..….  34

 

3.1-Introduction

 

………………………………………………………………………..………….-35

 

3.2-Research design

 

………………………………………………………………………….….

 

3.3-Arear of

 

study……………………….…………………………………………………

 

3.4-Population of the study

 

…………………………………………………………………..-37  36

 

3.5-Sample and sampling technique

 

………………………………………………………-38  37

 

3.6-Questionnaire design and distribution

 

……………………………………….……-40  38

 

3.7-sources of data

 

…………………….………………………………………………………..

 

3.8-instrument for data collection.

 

………………………………………………………..  41

 

3.9-Method of data analysis

 

……………………………………………………………..……-43  41

 

3.10-Validity and reliability of instrument

 

………………………………………………-44  43

 

 

 

CHAPTER FOUR

 

4.0-Data  presentation  and  analysis  …

 

45-46

 

4.1-Presentation  and  Analysis  of  dat

 

46-57

 

4.2-Testing  of  hypothesis  …………………………

 

57-67

 

 

CHAPTER FIVE

 

5.0-Summary of findings, conclusion and recommendation …….………

 

 

68

 

5.1-Findings  ……………………………………………………………

 

68-69

 

5.2-Conclusion  ………………………………………………………

 

69-71

 

5.3-Recommendation  ……………………………………………

 

71-73

• Bibliography ……………..………….…………………

 

74

• Questionnaire …………………….………………………

 

75-78

 

ABSTRACT

 

The topic of this research is problems and prospects of auditing in government organization, the population of the study was 82 while the research used yaro Yamani formula in the determination of the sample size which was 68.The researcher used both the primary and the secondary sources in obtaining the relevant data used in the course of the study. The primary data was collected using the questionnaire while that of the secondary data was obtained using written textbooks, journals, magazines, newspapers, and the use of library. The researcher used chi-square in the testing of the hypothesis formulated while simple percentages were used in analyzing the research questions. Some of the problems bound to be encountered when auditing government establishments are embezzlement of funds by some government officials, deficiency in confirming accounts receivable and failure to exercise due professional care. Some findings were made of which one out of them is that financial reports submitted are not in consonance with the transactions carried out by the government establishment. Recommendations were also made of which one out of them is that the auditor should maintain his position of independence as much as possible.

 

PROBLEMS AND PROSPECTS OF AUDITING IN GOVERNMENT ORGANIZATION (A CASE STUDY OF FEDERAL MORTGAGE BANK ENUGU STATE)

 

 

CHAPTER ONE

 

INTRODUCTION

 

• Background of the Study

 

Government organization have played a greater part in

 

the economic growth of any economy, especially in the Nigerian economy. The contributions they have made so far cannot be overemphasized because their utmost aims of establishment is to provide some vital or essential services to improve the social and economic well being of the people.

 

These government organizations are mainly being funded either by the federal or state government through their budgetary allocations made to them yearly and they can also obtain loans or overdraft from commercial bank as well as subvention from government. These funds are expected to be utilized effectively and efficiently. But in most practices they are being misappropriated or embezzled by some government officials.

 

As a result of this mis-appropriation which has characterized most of the government organizations. Honestly and prudently managed. The audit is expect to

 

 

show whether proper principles of accounts and audit ethics have been adhered to and that financial statements prepared give a true and fair view.

 

• Statement of the Problem

 

In any business Organization in which allocation and application of funds serves as a backbone for financial activities to be carried out the following are problems in which are bund to be encountered.

 

1. Embezzlement of fund by some government Officials

 

2. Failure to exercise due professional care and the appropriate level of professional skepticism.

 

3. Overreliance on inquiry as a form of audit evidence

 

Deficiency in confirming accounts…

THE PROBLEM OF BUDGET AND BUDGETARY AS MANAGEMENT TOOL FOR DECISION MAKING

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COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

. A FRESH TOPIC NOT LISTED ON OUR WEBSITE COST 50,000 NAIRA ( UNDERGRADUATE) OR 100,000 FOR SECOND DEGREE STUDENTS. $500. PLUS  FREE SUPPORT UNTIL YOU FINISH YOUR PROJECT WORK. CONTACT US TODAY, WE MAKE A DIFFERENT. DESIGN AND WRITING IS OUR SKILLED.  DESIGN AND WRITING IS OUR SKILLED.

Note: our case study can be change to suit your desire location . we are here for your success.

                                   ORDER NOW

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANKER SECURITY GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 2 HOURS

How to transfer from your bank account to All  Nigeria banks without internet

1. Access Bank:
—-*901#

2. EcoBank:
—-*326#

3. Fidelity Bank:
—-*770#

4. FCMB:
—-*389*214#

5. First Bank
—-*894#

6. GTB:
—-*737#

7. Heritage Bank:
—-*322*030#

8. Keystone Bank:
—-*322*082#

9. Sky Bank:
—-*389*076*1#

10. Stanbic IBTC:
—-*909#

11. Sterling Bank:
—-*822#

12. UBA:
—-*389*033*1#

13. Unity Bank:
—-*322*215#

14. Zenith Bank:
—-*966#

15. Diamond Bank
—-*710*555#

To know your BVN, dial
—-*565*0#.

E.g for First bank…   *894 *Amount *Acct. No. #

Please dail d code from d number u used to register d account from the bank

CALL OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

Click here to download our android mobile app to your phone  for more materials and others

 

ABSTRACT

 

The scarcity of human and material resources, the competitive nature and the uncertainty about future has made both government and most modern business enterprises to find away of improving upon them performance to achieve increasing productivity, profitability and reduction on cost.  A common instrument is a good budgets and budgetary control system.

The work was aimed at a study of the role of budget and budgetary control system, its attendant problems and remedies.  The study also deals on how the state government uses budgetary control to make decision for effective economic management.

The study observed the inherent problems on drawbacks in the implementation of the budget and budgetary control system as follows:

1. The problem of ensuring involvement of departmental heads.
2. Lack of proper understanding of the system by departmental heads.

• Departmental heads pursing individual goods instead of organizations goals.

 

In conclusion, the following recommendation were made:

1. The minimum qualification for those involved in budget preparation should not be less than HND/B.SC.
2. Flexible budgets should not be adopted to take care of fluctuation of the naira against other foreign currencies.

• Those responsible for budget preparation should undergo training programmes, seminars and workshop at least one every year.

1. Adequate planning and control through budget and budgetary controls will help greatly the overall performance of government and Nigeria as a whole.

 

TABLE OF CONTENTS

CHAPTER ONE:

• Introduction

1.1     Purpose of the study

• Significance of the study
• Scope and limitation of the study
• Definition of terms

 

 

 

CHAPTER TWO:

2.0     Literature Review

• Definition of budget and budgetary control
• The budget period
• Purpose for preparing budget
• A comprehensive budgetary system
• Merits and demerits of budgetary control
• Human aspects of budgeting and budgetary control

 

CHAPTER THREE:

3.0     Summary of findings, conclusion and recommendation

• Discussion of findings
• Conclusion
• Recommendations

Bibliography

CHAPTER ONE

 

INTRODUCTION:

A successful financial administration in government and any organization rests on two prerequisite system, namely, accounting and financial control.

These are the essence of budgeting and budgetary control.  Budding and budgetary control are designable to ensure that business organizations survive and meet the expectations of investors.  For government, they underline government ability to meet its responsibility for ensuring stable price level, high level of employment, law and order, and good balance of payments.  In order to achieve economics in the use of resources or maximize productivity, there is need to plan so as to help management in decision making.

Budget has been defined in various ways by different authors and by both private and public entities but the underlying philosophy and concept remains the same.

Business sectors look at budget as a quantitative plan of action and policies (usually monetary) prepared and approved prior to the time which it related.

1. Lucey (1983) ‘Government sector looks at budget from legal point of view as proposed estimates by revenue and expenditure within a fiscal year. According to Steamy (1992) government budgets usually consists of the following features:
   1. A general review of the economy in terms of its performance in the last budget year.
   2. The estimates, both revenue and expenditure, arranged under recurrent and capital groupings.
   3. The fiscal monetary and other controls to be introduced by the government.

According to Chartered Institute of Management Accountant (CIMA), budget is defined as “financial and quantitative statements prepared and approved prior to a defined period of time of the policy to be pursued during that period for the purpose of attaining a given objective.  They may involve income, expenditure and employment of capital.  Budget could be said to be a standard with which to measure the actual achievement of people, departments and firms.  On the other hand, budgeting control has been defined.

However, Chartered Institute of Management Accountant (CIMA) defined budgetary control as the establishment of budget relating the responsibilities of executives to the requirement policy, and the continuous comparison of actual with budgeted results.

Budgetary control is usually operated with a system of standard costing, because both systems are interrelated at not interdependent.  Budgetary control is thus a system of controlling costs which includes the preparation of budgets, comparing actual performance with budgeted and acting upon results to achieve maximum profit and set objectives.

 

1.1     PURPOSE OF THE STUDY:

The purpose of this study is to look critically into relevant areas of budget and budgetary control.  Thus, it is to find out what type of budget and budgetary control are in use

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.

COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

. A FRESH TOPIC NOT LISTED ON OUR WEBSITE COST 50,000 NAIRA ( UNDERGRADUATE) OR 100,000 FOR SECOND DEGREE STUDENTS. $500. PLUS  FREE SUPPORT UNTIL YOU FINISH YOUR PROJECT WORK. CONTACT US TODAY, WE MAKE A DIFFERENT. DESIGN AND WRITING IS OUR SKILLED.  DESIGN AND WRITING IS OUR SKILLED.

Note: our case study can be change to suit your desire location . we are here for your success.

                                   ORDER NOW

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANKER SECURITY GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 2 HOURS

How to transfer from your bank account to All  Nigeria banks without internet

1. Access Bank:
—-*901#

2. EcoBank:
—-*326#

3. Fidelity Bank:
—-*770#

4. FCMB:
—-*389*214#

5. First Bank
—-*894#

6. GTB:
—-*737#

7. Heritage Bank:
—-*322*030#

8. Keystone Bank:
—-*322*082#

9. Sky Bank:
—-*389*076*1#

10. Stanbic IBTC:
—-*909#

11. Sterling Bank:
—-*822#

12. UBA:
—-*389*033*1#

13. Unity Bank:
—-*322*215#

14. Zenith Bank:
—-*966#

15. Diamond Bank
—-*710*555#

To know your BVN, dial
—-*565*0#.

E.g for First bank…   *894 *Amount *Acct. No. #

Please dail d code from d number u used to register d account from the bank

CALL OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

Click here to download our android mobile app to your phone  for more materials and others

ABSTRACT

 

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

INFORMATION TECHNOLOGY AND THE PERFORMANCE OF THE NIGERIAN STOCK EXCHANGE

COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

. A FRESH TOPIC NOT LISTED ON OUR WEBSITE COST 50,000 NAIRA ( UNDERGRADUATE) OR 100,000 FOR SECOND DEGREE STUDENTS. $500. PLUS  FREE SUPPORT UNTIL YOU FINISH YOUR PROJECT WORK. CONTACT US TODAY, WE MAKE A DIFFERENT. DESIGN AND WRITING IS OUR SKILLED.  DESIGN AND WRITING IS OUR SKILLED.

Note: our case study can be change to suit your desire location . we are here for your success.

                                   ORDER NOW

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANKER SECURITY GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 2 HOURS

How to transfer from your bank account to All  Nigeria banks without internet

1. Access Bank:
—-*901#

2. EcoBank:
—-*326#

3. Fidelity Bank:
—-*770#

4. FCMB:
—-*389*214#

5. First Bank
—-*894#

6. GTB:
—-*737#

7. Heritage Bank:
—-*322*030#

8. Keystone Bank:
—-*322*082#

9. Sky Bank:
—-*389*076*1#

10. Stanbic IBTC:
—-*909#

11. Sterling Bank:
—-*822#

12. UBA:
—-*389*033*1#

13. Unity Bank:
—-*322*215#

14. Zenith Bank:
—-*966#

15. Diamond Bank
—-*710*555#

To know your BVN, dial
—-*565*0#.

E.g for First bank…   *894 *Amount *Acct. No. #

Please dail d code from d number u used to register d account from the bank

CALL OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

Click here to download our android mobile app to your phone  for more materials and others

ABSTRACT

 

CHAPTER ONE

1. INTRODUCTION
   1. BACKGROUND OF THE STUDY

The use of computer in business transaction is growing day by day and it is widely use. It is common in most part of the country and the world itself is becoming a global village. Information technology most especially in the area of computer and communication network has incorporated in most all aspect of business activities today. It has been found to be effective, efficient, fast and reliable.

Computers are fast and also easier to use that is why organizations have adopted the use of computers in business transaction. Nigerian stock exchange adopted the use of information technology by using computer in their day to day transaction, they also use internet in carrying out their transaction by communication with stakeholders globally.

The internet is basically a vast and ever increasing network of computers across the globe that is interconnected over existing telecommunication network. That is, it is a network or networks. World over the term of world internet has become a household thing. It is a mega tool in the world of information technology that has shattered the defensive barrier of time, space and language thereby compressing the world into a global village the services of the internet include electronic commerce, electronics banking, electronic library etc.

The Nigerian Stock exchange was incorporated in 1960 as the Lagos Exchange in December 1977, it becomes Nigerian Stock Exchange with branches established in some of the major commercial used of this technology in their day to day transaction because of the increase of customers, these technologies make their work fast and easier to operate.

Although, a lot has been done by organizations and companies in the field of information technology adequate attention has not been paid on the performance of Nigerian Stock Exchange in Yola Zonal Office to determine the impact of information technology and its implementation in business transaction towards enhancing service delivery. Some of these problems are inadequate information technology facilities like the need for more vaster internet portal to be procured and install to make it adequate. The present situation in which the offices have linked to Lagos to participate in trading everyday do not means well for the general progress of the exchange.

The research therefore aimed at taking a closer look at some of these facilities, its performance in business transaction and implementation in enhancing services delivery.

1. STATEMENT OF THE PROBLEMS

Computerization is a world phenomenon and is now taken for granted as an indispensable companion in financial structure of any independent and dependent organization. In Nigeria as a whole it is merely about Thirty-nine (39) years old one may wonder without computer as they have been doing before.

Looking generally at the operation of computer in the Nigerian Stock Exchange one could notice some problems of the computer section of the stock exchange.

The specialized nature of the job which involves staff with a high degree of skill in the computer field. The services rendered to customers are very poor and has to be improved because customers waste a lot of time before making a transaction manually, which is now lying in the hands of the section.

The computer section in the stock exchange is left the task of preparing the customer reports instead of leaving it to account department which lead to serious misunderstanding between the computer staff and account staff.

The manual data processing method in the Nigerian Stock Exchange has the following as its shortcomings.

1. The method involves much paper work
2. It is time consuming and tedious
3. There are always calculation errors
4. It waste customers valuable time

Customers file ca

“A CRITICAL STUDY ON THE INDUSTRIAL CONFLICTS IN AN ORGANISATION”

(A CASE STUDY OF GUINESS (NIG.) PLC IKEJA LAGOS)

COMPLETE MATERIAL COST 2500. BUY NOW

 

PREFACE

 

Companies’ revenue and profit have been adversely affected by the ever-increasing incidence of industrial conflicts between workers and management in recent times. Each time there is a conflict, most likely strike ensues thereby giving rises to manna-day hours lost which brings about loss in productivity. This has really been a problem in the aim various sectors of the economy.

It is the aim of this research work to find out the course and the remedy to industrial conflicts. This research work has five chapters.

Chapter one contains a general discussion of the industrial conflicts. It further state the problem, the scope, the limitation and finally the definition of terms.

A number of proof related literature examiners by other studies as it relates to industrial conflicts are highlighted in chapter two.

Chapter three deals with the design of the study, the method used in collecting relevant data.

In chapter four, the data got from the research survey were analyzed and interpreted.

 

 

Finally, the summary of findings, conclusion on the research and recommendations made by the researcher are all in chapter five.

TABLE OF CONTENTS

CHAPTHER ONE

INTRODUCTION

• Background of the study
• Statement of problem
• Objectives of the study
• Research Hypothesis
• Significance of the study
• The scope and limitation of study
• Definition of terms

CHAPTHER TWO

REVIEW OF RELATED LITERATURE

2.0 Review of Literature

• Parties to Industrial relation system
• The origin of trade unionism in Nigeria
• Forms of collective relations
• Nature and causes of industrial disputes
• Settlement of Industrial disputes
• Effects of Industrial conflicts

 

CHAPTHER THREE

RESEARCH DESIGN AND METHODOLOGY

3.1 Design

3.2 Area for Study

3.3 Population

3.4 Sample and Sampling procedure

3.5 Instrument for Data collection

3.6 Validation of Research instrument

3.7 Reliability of Research instrument

3.8 Administration of the Research instrument

3.9 Method of Data Analysis

 

CHAPTHER FOUR

Presentation of Data and Results

 

CHAPTHER FIVE

5.1 Discussion of the Results

• conclusion
• Recommendation
• Implication of the Research Findings
• Suggestion for further Research
• Limitation to the Study

Bibliography

Appendix

 

CHAPTER ONE

 

INTRODUCTION

• BACKGROUND OF THE STUDY:

The parties to Industrial conflict are usually the management and employees or the labour or workers union and the government and its agencies. The medium in which these parties interact is through the Industrial relation system. The aim of the various parties is maintenance of Industrial peace.  But Industrial peace does not mean in the grave yard.  To us Industrial peace is something more than the absence of conflict in the work place.

In labour management relations, conflict is more than the expression of irritability or ill-will. Inspite of the strong desire among the parties in the industrial relation system to co-exist, there is nevertheless latent antagonism among them because of the following factors.

Firstly, the interests of both the employer and the employee are not completely mutual. Management may be trying to keep cast down while union is seeking higher wages. The employer’s representative is mainly concerned with proprietary interest, which in turn is directly related to the financial interest of the shareholders. The interest of the employee, organization or union is primarily that of people as well as their material, spiritual and physiological needs.

Secondly, the desire of the parties is more or less unlimited wages can never be as high as the workers mighty desire as profit is the determinant for managed, to consider increasing wages. Nevertheless, the money available for distribution between the contending parties or claimants is always limited in the short-run.

Thirdly, both modern and development societies are dynamic. Consequently, even if a certain distribution of income and power could be devised which was not subject to controversy in any given situation, there might be a change because of new regulations by the state, patterns of consumption, high cost of raw materials, a reduced value of the monetary unit as well as an increased income for a comparable group elsewhere. The parties would therefore need to work for a new allocation of income and power.

Finally, if management and labour are to retain their institutional identities, they must disagree and act on the disagreement: conflict or dispute is a sine qua non for survival. The union, which is in constant and total agreement with management, has ceased to be a union. The same is true of management. These factors have demonstrated the inevitability and desirability of work place conflict.

The Guinness Nigeria PLC Ikeja Lagos has about five major sectors namely:-

Bottling compound, this is a section of the industry which deals with bottles. Workers here are involved in washing and treating empty bottles.

The empty bottles are first given a preliminary hot water rinse at 50⁰C. A second hot water rinse at 50⁰ C is next given. The bottles are then soaked in caustic soda at the temperature of 70⁰C. A caustic soda spray is next given at 70⁰C. The bottles are then rinsed at 50⁰C. First warm water rinse is made at 25⁰C and second at 10⁰C. The bottles are then ready for use in the bottling hall.

Bottling hall- This section is involved with the bottling of the already made drink. The workers here are involved in the handling of the empty bottles, filling, corking and labeling of the bottles.

Brewery section is the most important because quality of the drink produced depends on how thoroughly the drink processing was.

Engineering section is involved with the maintenance of the machines used in the industry. The engineers in this section work in all the sections of the brewery. They work on equipment ranging from air-conditioners to the complex bottling machines.

Administration and marking departments are the sections of the industry involved with the administrative job, and the marking of the company’s products respectively. It is interesting to note that most of the female employees of the industry also work in these two sections.

Other sections are the security section that is involved with the surveillance of the promises. The workers in this section are posted to different gates of the premises day and might to prevent workers from stealing the company’s property.

Drivers are involved in the transportation of bottled drink to different parts of the country and beyond. They are also involved in bringing the raw materials needed in the industry. Most of the vehicles used are big truck and trailers.

 

 

• STATEMENT OF PROBLEM

As the title of this project implies, the researcher wishes to know.

• The extent to which non-consultation of union by the management or some vital issues affects the functionality of the Guinness Nigeria PLC.
• The extent to which inconsistency in staff promotion can affect the relationship between the management and the employees of Guinness Nigeria PLC.

The researcher also sought to know the extent to which irregular payment of salaries contributes to the poor