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NIGERIAN MAINTENANE CULTURE: AN INTITUTION INTO NIGERIAN POSTAL SERVICES (NIPOST)

NIGERIAN MAINTENANE CULTURE: AN INTITUTION INTO NIGERIAN POSTAL SERVICES (NIPOST)

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

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

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Chi E-Concept Int’l
ACCOUNT NUMBER:  0115939447
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

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.

Enter Amount

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

This research work was done on Nigerian maintenance culture an investigation  to Nigerian postal service, NIPOST. Is an autonomous extra- ministerial organization.

It is cross dimensional. To be more concise this work is restricted to Enugu territory. NIPOST is unique. The same coma any where in Nigeria. This subject has a lot to do with safe guarding, projecting the reliability and prolonging the life span of NIPOST properties with material, valuable and non- material valuable instead of abandoning and replacement which may incure high cost it involves the management of the Nigerian postal service (NIPOST) and also the federal government. The aim is to find out how to spirit of maintenance work is maintained in NIPOST.

This write up is based on data collected and presented for NIPOST tact book oral and other manual. It was ascertain that maintenance have being a way of  life in NIPOST.

Although not absolute but deficient in many areas. Every area in relation to the system was critically reviewed.

CHAPTER ONE

INTRODUCTIONS

  • AN OVER-VIEW

Nigerian postal service (NIPOST) is one of the parastatals under he ministry of communications ,meanly known as post and telecommunication. (P&T)

The defunction of  (P&T) in the year 1985 brought NIPOST into existence. This parastateded since its inception in the year 1985. has its headquarters at Lagos with Branches all over the state (Territories) this establishment deals mainly with postal services which includes mail and its components. All efforts to develop a maintenance culture in our people depend to a large extent on the life style of the leaders. It is therefore obligatory for our leaders as individual and government to consistently strive to ensure this culture in all its ramification.

The federal governments conscious of the need to hiculcate this issue in Nigerian citizen concerning paying more attention to maintenance setup a committee in 1979 to look into the various aspect of maintenance set  up a committee 1979 to look into the various aspect of maintenance in the country. To control the propensity of an average Nigerian to replace instead of repair and maintained.

A good example of the this sort now is the petroleum trust fund (PTF) charged with the rehabilitation of all the made in the country had much to waste. Maintenance is necessary as a way of life of life other wise we remain a nation without past. Prevention is better than cure” this philosophy is an old adage which refers to this word maintenance instead of replacement. The virtues of maintenance are numerous. It minimizes uncertainties on the performance it increase reliability plan and projection are made to improved efficiency thereby reduces period of insectivity due to break down.

Furthermore, maintenance is defined as a combination of any action carried out to retain on item in on restore it to an acceptable conditions in other wise maintenance is a combination of management financial engineering and other practices applied to physical asset in pursuit of economic life cycle cost. This also include a reasonable element of worn-out components with up –to – data. However because of technological developments one could  discover  that such replacements. One could not that such replacement are sometime not exactly as the same as the original.

The main aim of maintenance is the prologation of the life of an asset. Since use bring about deterioration. Assets have life span which when tied to responsible use will in turn excompass activities that retain the asset ; in good shape one of such activities is maintenance. Other is culture behaviour towards the asset “people living in glass house do not throw stone. If one does throw stones near glass house”

Having mentioned that maintenance is a combination of management finance, engineering and other application. It is the responsibility of the management to encompasses maintenance as one of the major aspect of the annual budget effective and efficient maintenance. Management require the availability of finance and capable manpower.

 

1.2    THE BACKGROUND OF THE STUDY

there is every need for maintenance culture. The absence of this culture has created a lot of problem n our socio- economic life. Maintenance culture is the ability of people which have become their way of life to constantly maintain in their highest efficiency all  they value most in life so that, they could be of greatest use to them. It involve human being in that your need exercise regular  medical and nourishment. Material good also require constrain repairs. Culture is not just singing and dancing. It is the totality of our way of life. The way the collective responsibility of the people to ensure the survival of the community. We are therefore duty bound to build and maintain a society and environment which our descendant would be proud of. Assuming you have a car and do not maintain it always or regularly, in no time it will fail completely and probably,  cost more  to repair it. In other words, maintenance culture has both material value and non-material because, gain imbibed material there are economic gain meager resource 40 wasteful for us to use to build and neglect and build again. Most of the historical building, invention books parks, statue and other cultural artifacts which we stream to other part of the world because the ability of their owners to maintain and preserve them over decades for instance, the Greek temples of Athens the British house of parliament and Burkingham place to mention but a few.

The main aim of this report is to examine the existence of maintenance in Nigeria postal service (NIPOST) .NIPOST need a special work shop on maintenance culture, particularly in view of the present economic and social situation. This will enable us update buildings giving them new coatings vehicles pane beaten and sprayed and maintained and equipments repaired and maintained.

Maintenance will enable NIPOST to staid and acquire more technology, with proper maintenance Nipost buildings, vehicles machines both their heavy and the plants will generally last for years. The virtue of maintenance are numerous. It minimizes uncertainties in performance both land and production cost which increases machine reliability. It reduces period of activity due to break. The responsibly of maintenance is carried out by the work shop.

This workshop has eight (8) sections:-

  1. Postal and allied Equipment section.
  2. Mental section
  3. Carpentry section.
  4. Auto- Electrical section
  5. Air –condition and Refrigeration section
  6. Personnel section
  7. Transport section

There sections are charged with responsibility of maintenance in Nipost. For any type of maintenance to be carried out, there must be an approval from the area postal manager. Depending on the nature of the repair. Also depending on the nature of the repair also the availability of fund where such repairs involve very heavy sum of money  and approval for the release of fund must come from the post master- general” maintenance culture” is perhaps the most important bold initiative by the federal government which Nipost as  one of federal government has inculcate in its execution to ensure  that the propensity to replace instead of repair is drastically reduce mostly as this time of economic recession in the  country.

To enable Nipost consolidate what it has more priority must be places on maintenance. It is the same story every where, they is need for maintenance  culture in Nipost. This culture being the ability of this organization to maintain in their efficiency all their valuable so as to be in greatest use.

1.2    STATEMENT OF  PROBLEM

In spite of the existence of maintenance culture in NIPOST. There have been an increase in the rate of abaudon offices building vehicles and equipment all over.

The objective of maintenance culture is to  ensure consistent repairs  for the survival of the organization since the management cannot afford new grand lose  projects even the wasteful life style of the past. During the era of all boom, purchases were made any how because the cash backing was more than available .now, it is no longer so, there are a lot of abodon equipment, vehicles, uncompleted projects here and there, most of the buildings are noe in a dilapidated from with leakages all over which could not be maintained.

AUDIT REPORT AND ITS IMPACT ON THE ACTIVITIES OF BUSINESS ORGANISATION IN NIGERIA

AUDIT REPORT AND ITS IMPACT ON THE ACTIVITIES OF BUSINESS ORGANISATION IN NIGERIA

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

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

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Chi E-Concept Int’l
ACCOUNT NUMBER:  0115939447
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

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.

Enter Amount

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

 

ABSTRACT

 

The aim of this study is to appraise Audit report and their impact on the activities of the business organizations in Nigeria.  To accomplish the above objective, this work looked into and investigated the roles auditors play in the review and examination of financial statement.

Audit report is the opinion expressed by an auditor on financial statements stating clearly whether such statements presents a true and fair position of the company.  It is implied from the above that before such an opinion could be expressed, the auditor must have done an examination of the books of accounts.

 

 

CHAPTER ONE:

  • Introduction

1.1     Background of study

1.2     Statement of problem

1.3     The purpose of the study

1.4     Significance of the study

1.5     Scope and Limitation of the study

1.6     Definition of terms

CHAPTER TWO:

  • Review of related literature

2.1     What is auditing

2.2     Nature of auditing

2.3     Independence of the auditors

2.4     Meaning of audit report

2.5     Basic contents of audit report

2.6     Purpose of the audit report

2.7     Format and presentation of the audit report

CHAPTER THREE:

  • Summary of finding, conclusion and recommendation

3.1     Discussion of findings

3.2     Conclusion

3.3     Recommendation

Bibliography

 

CHAPTER ONE

 

  • INTRODUCTION:

Most people at one time or other would hear of an audit and would also have general idea of what it is.  Generally speaking, it is usually in the ancient time for great kind owner not to manage their own land but would appoint person called stewards to manage the land for them.

Nowadays, various social clubs, student union bodies, charitable organizations etc do provide in their constitutions, the election of union officers who collect and disburse the organizations money.

However, it is expected that shareholders who appointed directors to manage their business will be concerned with what happened to their business.  The process whereby the managers of a business account or report to the owners of the business is called stewardship accounting.

 

1.1     BACKGROUND OF THE STUDY:

Although the objectives and concepts that guide present day audit were almost unknown in the yearly years of the 20th century audit of one type or another have been made throughout the recorded history of commerce and government finance.

Now the direction of audit work was more always from fraud detection to the new goal – determining whether financial statement give a true and fair picture (view) of financial position.

 

  • STATEMENT OF THE PROBLEM:

Audit reports, which is the end product of an external auditors independent examination on the financial records of a business firm is the subject matter of the study.

Financial statements prepared by management and transmitted to outsider,

GOVERNMENT INTERNAL AUDIT ACCOUNTABILITY IN MINISTRIES / EXTRA-MINISTERIAL DEPARTMENT.

GOVERNMENT INTERNAL AUDIT ACCOUNTABILITY IN MINISTRIES / EXTRA-MINISTERIAL DEPARTMENT.

A CASE STUDY OF THE OFFICE OF THE AUDITOR-GENERAL OF ENUGU STATE.

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

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

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Chi E-Concept Int’l
ACCOUNT NUMBER:  0115939447
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

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.

Enter Amount

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

 

Abstract

This study is intended to find out the impact of government internal audit and accountability in ministries and Extra – ministerial in Nigeria context specifically.

 

The literature review describes the various internal audit and accountability in ministries and extra-ministries and efficient application so that the funds general within these entities are properly utilized and accounted for by the responsible officials.

 

The arrangement of the topic discussed in reviewing the literature was designed to supported the hypothesis which form the basis of the study.

 

 

 

 

TABLE OF CONTENT

CHAPTER ONE

INTRODUCTION

BACKGROUND TO THE STUDY

STATEMENT OF THE PROBLEM

PURPOSE OF THE STUDY

SIGNIFICANCE OF THE STUDY

SCOPE OF THE STUDY

RESEARCH QUESTIONS

NULL HYPOTHESIS

CHAPTER TWO

REVIEW OF LITERATURE

THE CONCEPT AND NATURE OF AUDITING

GOVERNMENT AUDIT DEPARTMENT

THE CONCEPT OF ACCOUNTABILITY

SUMMARY OF RELATED LITERATURE REVIEWED

CHAPTER THREE

RESEARCH DESIGN

AREA OF STUDY

POPULATION OF THE STUDY

PROCEDURE

INSTRUMENT FOR DATA COLLECTION

VALIDATION OF INSTRUMENT

RELIABILITY OF INSTRUMENT

METHOD OF DATA COLLECTION

METHOD OF DATA ANALYSIS

CHAPTER FOUR

DATA PRESENTATION AND RESULTS

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

HYPOTHESIS TESTING

SUMMARY FINDINGS

CHAPTER FIVE

DISCUSSION OF RESULTS

DISCUSSION OF RESULTS

IMPLICATION OF THE RESEARCH RESULTS

RECOMMENDATIONS

SUGGESTIONS FOR FURTHER RESEARCH

LIMITATIONS OF THE STUDY

REFERENCES

APPENDIX

QUESTIONNAIRE           

chapter one

introduction

background of the study

the practices of auditing originated from the necessity to impose some system of check upon persons whose business involves to record the receipt and disbursement of money on behalf of theirs. However, due to the crudeness of accounting methods in the early stages of civilization individuals checked accounts for themselves. The impetus given to trade and commerce in the 15th century by the Renanssance resulted to the discovery of a more scientific system of accounting and in 1494 LUCCA PACIOL, an Italian publisher of the principle of Double Entries Book-keeping in Venice. Thus, by this discovery it because possible to record all sort of merchandise transactions involving all matters of accounts and this development resulted to the application of Audit on these records.

 

The mechanical invention of the Eighteenth centuries which lead to the industrial revolution coupled with increased need for financial assistance to finance ambigions projects explained the emergence of several joint stock companies and corporate under-takings utilizing enormous capital under the management of few individuals. Under these circumstances the advantages to be gained  by utilizing the services of professional auditor were apparent to be commercialized publicly, generally to force the operator of these enterprises to account for the results of all transactions under-taking by them, on the company behalf during the period of stewardship.

 

In order to attest for the emergence of auditing as a profession, it is widely accepted that autonomous expertise and the service ideal are not most distributive attributes of a profession, together with the existence of a systematic body of knowledge and authority recognized by the client or user. All these have been defined for and are true of auditing.

 

The need for auditing mostly government audit exist in the operations of government and institutions. Based on the above management, burden has become of greater importance because of wider delegation of authority and responsibility.

 

The need for honest, candid public disclosure exist for federal state and local government expands an increasing scheme of the gross material product and in so doing relied upon the communication of financial data to ensure that the cost it involves are reasonable for regardless of weather the project be a mass transit system or foreign aid programme the financial problems of federal state and local government in recent years is a further reminder that all organisation must be held accountable for proper management of resources entrusted to them if they are changed. Efficient allocation of materials and financial resources necessities that industries, organization enbitus are subjected to goods accounting and reporting since it forms an effective means of assessing capability. Inadequate accurate reporting on the other hand conceal waste and inefficiency and thereby present our economic resources from being allocated in a material manner.

 

Most of the materials policies, such as developing energy resources, controlling inflation and increasing employment rely directly on qualitative management of economic activities and the communication of these data. Undisputably the whole essence of audit is to ensure accountability and rendering of accounts of stewardship to whom one is responsible. The fundamental tenet of a democratic society holds that government and the authority for applying them have a responsibility to render a full account of their activities. Accountability is inherent in government process and could vividly be understood as the dept of responsibility or explanation one person owes for his action or conduct to a superior officer. It identifies the reasons for which the public resources have been diverted as well as the manner and effort of their application.

 

Accountability involves expenditure of funds and the placing of legal boud on services delivering. If the job is not done according to specification, the owner has a redress to exercise some sanctions or penalty on such a person or group upon which services is communicated, and responsible for planning and implementing strategies which provides that services. It is this expertise that constitutes the main problem that necessitate concern. Thus it provides a significance for a research.

 

1.2 STATEMENT OF THE PROBLEM

Specifically, the problems perceived which inspired the research into this study are as follows:

  1. The public sector lacks trained personnel posed of technical skill to meet challenges in the public sector, Hence, the problem of poor staff composition is evidence in the audit department.
  2. The financial regulation which guides the principle in government auditing restricted the Audit functions of the Auditor – General is not broadened enough.

Audit Department in practice is subjected to excessive control by the politicians and senior government officials. This has rendered the indepen

THE ROLE OF EXTERNAL AUDITORS IN FRAUD DETECTION

THE ROLE OF EXTERNAL AUDITORS IN FRAUD DETECTION

(A CASE STUDY OF UNION BANK OF NIGERIA PLC. ENUGU BRANCH)

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

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

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Chi E-Concept Int’l
ACCOUNT NUMBER:  0115939447
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

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.

Enter Amount

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

ABSTRACT

This study is aimed at finding and expressing the Roles, the External Auditors play in banks, in Fraud Detection.

There has been significant attempt by the researcher to examine whether the various roles as should be carried out by audited the being introduced in banks and adopted as required by the guiding legislative.  The result of this study would aid educate readers and like wise bank on the roles the external auditors play in banks.

To accomplish the aim of this project work, the researcher has reviewed and reported some related literature sources such information were duly acknowledged in the appropriate reference sections.

About three hypothesis were formulated which were thereafter tested in other to establish theories of the end o the research study chi-square distribution were adopted for this test.  The some of data comes from both primary and secondary modes of data collection.  The secondary data forms the certain sages on which this project was based.

Based on the data collected and analysis some findings made which was proceeded by conclusion and some recommendation.  Suggestions were also made for further studies, summarily form the questionnaires administrated and data collected which were analyzed and interpreted, it has been generally concluded that role of auditors in banking operations have really contributed to the fairness and trueness of the financial reports and statements of banks and also check fraud in banks.

 

 

 

 

 

 

 

 

TABLES OF CONTENT

CHAPTER ONE:

INTRODUCTION

1.1     PURPOSE OF THE STUDY

1.2     SIGNIFICANCE OF STUDY

1.3     STATEMENT OF THE PROBLEM

1.4     HYPOTHESIS FORMULATION

1.5     OBJECTIVE OF THE STUDY

1.3     SCOPE AND LIMITAITON

1.6     DEFINITION OF TERMS

CHAPTER TWO

  • REVIEW OF RELATED LITERATURE
  • DEFINITION OF FRAUD
  • TYPES OF FRAUD
  • AUDITORS, HIS RIGHT, DUTIES AND STATUS
  • ROLES OF AN AUDITORS AND MANAGEMENT RESPONSIBILITY
  • THE AUDITOR AND FRAUD DETECTION

 

 

CHAPTER THREE

  • SUMMARY OF FINDINGS, CONCLUSION AND RECOMENDATION
  • FINDINGS
  • CONSLUSION
  • RECOMMENDATIONS
  • SUGGESTION

REFERENCE

CHAPTER ONE

 

  • INTRODUCTION

An audit is the independent examination of, and expression of

opinion on the financial statements of enterprises by an auditor.  In pursuance of this objective, he may disclose defalcations and irregularities, which are capable of impairing the truth and fairness of the financial statement.

In recent years there has been considerable debate over the extent of the statutory auditors responsibility for the detection of fraud.  This has been stimulated by the continued uncertainty over the extent of the auditors liability to third parties for negligent audit work.  It is obvious that failure to detect a major fraud may lead to a loss for the client or some third party to whom a duty of care is owned.  The important question is low far do the auditor’s responsibilities.

The auditing profession had always hold tight to the opinion that the primary responsibility for both prevention detection of fraud and other irregularities rest with management.  The auditor’s duties do not require him specially to search for fraud unless required by stature or the specific term of his engagement.  In accordance with normal practice, audit will be planned primary to enable us to express our professional opinion, and auditor merely obliged to plan his work and design his procedures so that he has a reasonable chance of detecting those, illegalness which might impair the truth and fairness of the financial statement.

 

A BRIEF HISTORY OF UNION BANK OF NIGERIA PLC.

          Union Bank is one of the foremost commercial bank today with every strong capital ban.

The bank which was formerly known as Dominion Colonial Overseas (DCO) started banking business in Nigeria in 1917.  The bank today has so many branches scattered all over world.  The bank also branched into other business such as Union Assurance Company Ltd. Union Homes Savings and Loan Ltd. Union on March into union stock broke etc.

  • PURPOSE OF THE PROBLEM

The aim of the study is to critically look or examined the

banking business in Nigeria and identifying the role the external auditors play in fraud detection.

It is well known that one of the prob

TAXATION IN NIGERIA PROSPECTS FOR REFORM

TAXATION IN NIGERIA PROSPECTS FOR REFORM

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ABSTRACT

This term paper is written to give an insight into the effect of TAXATION in Nigeria Prospects for Reform.

In realization of this purpose which was to examine the effect of taxation in Nigeria prospects for reform, the term paper provides clearly a complete coverage of the study.

Chapter one dealt with the introduction of the subject matter. Chapter two examines the general principles of Taxation in Nigeria prospects for reform. While chapter three is the summary and recommendation of the subject matter.

The term paper will be found useful over its encouragement to investment and reviews to the extent taxation in Nigeria prospects for reform effect investment.

According to Toye (1978) the practice to operate science which gives tax concessions has widely spread among government of developing countries. Toye went further to say that these subside from public expenditure is being given to newly established firms or only firms starting new activities. This is to include the private sector to invest and participate in the taxation in Nigeria prospects for reform.

 

 

 

TABLE OF CONTENT

CHAPTER ONE

  • INTRODUCTION 1

1.1     BACKGROUND OF THE STUDY                       2

  • STATEMENT OF THE RESEARCH PROBLEM3
  • OBJECTIVE/SIGNIFICANCE OF THE STUDY4
  • SCOPE AND LIMITATIONS OF THE STUDY5

CHAPTER TWO

  • GENERAL PRINCIPLES OF TAXATION IN NIGERIA

PROSPECTS FOR REFORM                              8

2.1     DEFINITION                                                          9

  • DIRECT AND INDIRECT TAXES 9
  • JUSTIFICATION OF TAXATION OF

CUSTOMS & PORT REFORM                           10

  • ESSENTIAL CANNONS OF GOOD TAX SYSTEM11
  • TAX ADMINISTRATION IN NIGERIA 12
  • OBJECTIVES OF INCOME TAX

MANAGEMENT AC (ITMA)                                  15

  • POWERS AND DUTIES OF THE JOINT TAX BOARD15
  • EMPLOYMENT OF INCOME EXEMPTED 17
  • DIVIDEND, INTEREST OR DISCOUNT 17
  • RELIEF AND ALLOWANCE 20

PERSONAL ALLOWANCE                                  20

CHARGEABLE INCOME                                      21

MARRIAGE ALLOWANCE                                   21

CHILD ALLOWANCE                                           21

DEPENDENT RELATIVE ALLOWANCE               21

LIFE ASSURANCE.                                              22

3.1     EARNED INCOME                                                22

  • FEDERAL COLLECTED REVENUE FOR REFORM23
  • REVIEW OF VALUE ADDED TAX (VAT) 23

DISTRIBUTION FORMULA                                24

  • TAXATION TO BE USED AS DEVELOPMENT TOOL30

CHAPTER THREE

SUMMARY                                                                       30

RECOMMENDATION                                                     30

CONCLUSION                                                                31

BIBLIOGRAPHY.                                                             33

 

                                       

 

 

 


CHAPTER ONE

1.0  INTRODUCTION

Taxation is a major source of revenue to the government. Revenue could also accrue to the government through other sources such as foreign gifts, grants, income from investments and international trade. The above mentioned sources of revenue listed above are unreliable source of generating revenue to the government. However, taxation could be as one of the major source of generating revenue.

Tax as a levy imposed by the government against the income, profit or wealth of the individual, partnership and corporate organisation. Taxation is divided into various types such as income tax, corporate tone, company tax, capital gains tax, capital transfer tax etc.

Taxation in Nigeria prospects for reform is levied on the authority of the federal government income tax management act 1961 (ITMA) and subsequent amendments including the financial miscellaneous taxation provision, degree 1992 and the finance (miscellaneous provision) degree 1993.

 

  • BACKGROUND

Nigeria taxation prospects for reform is an assessment imposed by the states and the federal governments to enable them provide services for Nigerian citizens. The present day taxation prospects for reform in administration is guided by the following act and decrees:

  1. Income time management act (ITMA) 1961 referred to as the 1961 act. This governs the taxation of individuals, trustees, executors, partnerships, communities and families. The act was amended by the finance (miscellaneous taxation provision) decree 1985, 1987, 1992, 1993, 1994 and 1996.
  2. Company income tax act (CITA) 1979 referred to as the 1979 act which regulates the taxation of registered companies. This act has also suffered some amendments.
  • Petroleum profit tax act (PPTA) 1959 as amended up to 1979 referred to as PPTA 1959 as amended. This act regulates the assessment and collection of petroleum in tax payable by entities that engage in the extraction and sale of petroleum oil in Nigeria.
  1. Capital gains tax decree (CGTD) 1967 which was introduced by decree 44 of 1967. this decree takes care of gains accruing to any person on or after 1st April 1967 on the disposal of fixed assets.

 

  • STATEMENT OF THE RESEARCH PROBLEM

The Nigeria Taxation prospects in Nigeria for reform is affected with different taxation problems. Such as:

  1. it may act as dis-incentive to work. That is, tax on management earning.

2.       taxation may direct economic resources depending on the elasticity of demand for the relevant product. Example, if there is a purchase tax on butter and price of butter goes up, people may like to purchase