AUDITING AS AN AID TO ACCOUNTABILITY
A CASE STUDY OF ENUGU STATE POST PRIMARY SCHOOL MANAGEMENT BOARD (PPMB)
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.
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
An economy moves as efficiently on inefficiently as the people who manage its affairs. Business cannot thrive if we do not have an adequate number of men with their requisite knowledge, skill and competence.
It is in recognition of these fact that an effort is made in this research work to show the impact of Auditing in public sector.
For the sake of clarity a and orderly presentation of relevant materials, the body of this work is divided into five chapters.
Chapter one is the introduction which considers among other things, the Auditing curiosity about Auditing. Historical background of the study, statement of problem, objectives of the study, research questions and hypothesis, significances of the study, limitations and delimitations and equally definition of some technical terms.
The second chapter discussed the review of related literature which comprises different opinions from different authors. Auditing and accountability declined, origin and development of audit, public and short note of public accountability, government accounting procedures the role of internal audit unit, statutory positions, power and functions of auditor general and audit report.
The third chapter dealt with the methodology and design of the study that is made up of research design data analysis, test applied (personnal interview and questionnaires). oral interview, sampling procedures or methods, data collection (primary and secondary data) and questionnaire applied.
Chapter four x-rays the data analysis and presentation which includes analysis and interpretation of data from responses of the respondents.
The final chapter presents the findings, recommendation and conclusion. The samples of questionnaires and bibliography are under the appendix of the write-up at the back page. Also in the bank page is the application letter to the Enugu State Audit Department.
The structural arrangement was made to accommodate the size and complexity for audit work, which increases enormously with a corresponding effect on the operation of public offices.
These complexities resulted to the inadequate examination and verifications of the books and records in such a way as to uphold a true and fair view of transactions. This however leads to misappropriations and embezzlement of public funds. Sometimes even, defalcation occur. All these occur because there wasn’t effective control of book of accounts and the assets to the business.
In short, all these factors motivated the researcher to try into facts of and rudiment of auditing and explores the impact of auditing and the use of auditing as means of avoiding these anomalies. So auditing should be carried out in all public organisation if actually the yield by these organisation would be satisfactory.
Odo William C.
Table of contents X
CHAPTER ONE
Introduction
- Historical background of the study 6
- Statement of problem 7
- Objectives of the study 10
- Research questions 11
- Research hypothesis 13
- Significance of the study 14
- Scope, limitation and delimitations 17
- Definition of some technical terms 18
CHAPTER TWO
Review of related literature
- Auditing and accountability defined 22
- Historical origin and development of auditing 34
- The meaning of public and civil service 40
- Short note on public accountability 41
- Government accounting procedures 43
- The rate of internal audit department in public service50
- Statutory position, power and functions of he auditor general 54
- Audit report 59
CHAPTER THREE
Research design and methodology
- Introduction 64
- The research questions and hypothesis 64
- Research design 66
- Data analysis techniques 70
- Sample population 71
- Sample test applied 72
- Pilot study 74
- Questionnaire applied 74
- Limitations of the methodology 76
CHAPTER FOUR
Presentation, analysis and interpretation of data
- Introduction 78
- Presentation of data 79
CHAPTER FIVE
Findings, recommendation and conclusion
- Summary of research findings 84
- General examination of the problems of the auditors in the performance of their duties 86
- Conclusion 90
- Recommendations 91
Appendix 1 98
Appendix 2 99
BIBLIOGRAPHY 102
CHAPTER ONE
INTRODUCTION
The question of how to increase efficiency and positive result in audit work in the public sector is a perennial problem in Nigeria, and one that is increasingly warring the generality of he people of this country.
The response has been to upgrade the quality of audit staff and widening of he powers conferred on audit institutions in the public sector. The need for the training of audit staff in modern techniques of auditing which is more effective and result oriented rather than restricting them to the traditional methods of ‘trick and turnover’ which is inadequate and outdated.
Public sector auditing is centered towards ensuring the proper and efficient use of public funds, development of sound financial management, the orderly executive administrative activities and the communication of information to the public through the publication of objective reports since these are necessary for the stability and development of the nation, there is the need to map out the machineries and methods of carrying out a research these functions effectively as to achieve a desired result.
In the past, the emphasis of an audit was on the traditional methods of auditing which has been mainly the compliance audit, seeing that all books and records comply with the laid down procedures and regulation. But now, there is the need for a shift of emphasis to modern concept of effectiveness and efficiency.
Based on these individual views of auditing and its functions, the researcher took a keen inherent to rest empirically auditing as an aid to accountability with to the Enugu state post primary school management board (PPMB).
The increasing incidence of fraud and misappropriation of public fund and property by the accounting officers and chit executives in the Enugu state post primary school management board posses a question as to whether auditing plays any role towards ensuring proper accountability in the state public service.
Auditing is ment to control, deter and find out any fraud or misappropriation of public fund or property by officers entrusted with such duties. It is because of this onerous task that the Enugu state audit department was established to appraise the work of those entrusted with the responsibility of accountability.
Government undertakes various transactions through its representatives or agencies and as such, they are required by law to give account of their stewardship. To achieve these purpose, the constitution of the federal republic of Nigeria provides a law established audit departments both at the federal and state levels section 125(1) of the 1999 constitution provides that there shall be an audit general for each state of the federation who shall be appointed in accordance with the provision of section 126 of this constitution. The sub-section (2) of this section provides that the public accounts o a state and all offices, ministries, parastatals and the courts of the state shall be audited by the auditor – general for the state who shall submit his reports to the House of Assembly of the state concerned, and for that purpose the auditor –general or any person authorized by him in that behalf shall have access to all the books, records, returns and other documents relating to those account.
The sub-section (3) of this constitution also states that nothing sub-section (2) of this constitution shall be constrained as authorizing the auditing – general to audit the accounts of or appoint auditor for government statutory corporations, commissions authorities, agencies, including all persons and bodies established by law but the auditor – general shall, (a) provide such bodies with
- A list of auditors qualified to be appointed by them as external auditors, and from which the bodies shall appoint their external auditors and
- A guideline on the level of lies to be paid to external auditors and
- Comment on their annual accounts and auditor’s report there on. The sub-section (4) of this section also states that the auditor – general for the state shall have power to conduct periodic checks of all government statutory corporations, commission, authorities, agencies, including all persons and bodies established by a law of the House of Assembly of the state.
Inspite of all these provisions and safeguards. One still hears or reads every now and them of the alarming rate of fraud and misappropriation of public funds and properties by those entrusted with their safeguards. In view of the foregoing, this study is aimed at appraising the functions of the Enugu state audit department, problems affecting its efficiencies performance and possible suggestion to enhance its effectiveness.
The researcher aims to examine the major cause of fraud or misappropriation of public funds in the state public service and offer usefu
