COMPUTERIZED AUDIT SYSTEM: ISSUES, PROBLEMS AND PROSPECTS

(A CASE STUDY OF AKINTOLA WILLIAMS DELOITTE, ABUJA)

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ABSTRACT

This research work “Computerized Audit System: Issues, Problems and Prospects” (A Case Study of Akintola Williams Deloitte Abuja). Tries to examine the advantages of computerized auditing. To assess the computerized audit procedure in Akintola Williams Deloitte and see how they combat fraud and errors. The methods of data collection used were the primary and secondary sources. Simple percentage used to analyze the research questions. Senior Auditors 40%, Middle class Auditors 40% and Management 20%. The computerized auditing is however not totally lost because since it aids the auditor to discover and advise claims on areas where profitable investment can be made and areas where problems are likely to arise. The computer aim of auditing firm should be made to produce a computer system manual to enable the auditor develop a relevant audit computerized system.

 

TABLE OF CONTENTS

Title page                                                                                            i

Declaration                                                                                         ii

Certification                                                                                        iii

Dedication                                                                                           iv

Acknowledgement                                                                             v

Abstract                                                                                               vii

Table of contents                                                                                viii

 

Chapter One

Introduction

1. Background of the study                                                         1
2. Statement of the Problem                                                      4
3. Hypothesis                                                                                4
4. Objective of the study                                                             5
5. Scope of the study                                                                    6
6. Significance of the study                                                         6
7. Delimitations                                                                            7
8. Definition of Terms                                                                 8

 

Chapter Two

Literature Review

1. Introduction                                                                              11
   1. Application programs                                                              14
   2. Utility program                                                                        15
   3. Auditor Developed programs                                                 15
   4. Auditing around the computer                                              16
2. Impact of computer audit on auditors                                  18
3. Control over computer use                                                     19
4. Computer application and tasks for audit                           20
5. Issues involved in computer audit                              23
6. Implication of the auditor                                                       28
7. Sample computer audit procedure                                        29
8. Risks associated with computer                                            30

 

Chapter Three

Research Methodology

1. Methods of data collection                                                      35
2. Data analysis techniques                                                       36
3. Research Assumptions                                                           39

 

Chapter Four

Data Analysis and Presentation 

1. Data analysis                                                                            40
2. Schedule for testing of hull hypothesis                                56
3. Contingency table for testing null hypothesis          58
4. Decision rule                                                                             60

 

Chapter Five

Summary, Conclusion and Recommendation

1. Summary                                                                                   62
2. Conclusion                                                                                64
3. Recommendations                                                                   65

Reference                                                                                  67

Appendix                                                                                   69

CHAPTER ONE

INTRODUCTION

1. BACKGROUND OF THE STUDY

Computerized Auditing System: A computer is an electronic device, which works faster than the ordinary human brain. Although a computer has no brain of its own to reason like a human being, it has in-built memories that enable it perform complex mathematical problems as fast as possible, faster than the human brain. The background of computing aids can be traced to China where merchants first made use of ABACUS, while the history of modern day computers is traced to French where Pascal in 1642 invented the First Machine for doing the four fundamental operations of arithmetic in money. This was improved upon by Hervrith in 1671 and recommended for use in the large volume of astronomical calculations required at that time. The first analoque computer was derived from Kelvin Tidal analysis for producing tides.

Since the first office computer LED Ilyans end co-electronic Office was introduced in 1953, machine have increased on speed, reliability and new used in wide range of application without any change in the fundamental principles. The introduction of computer has made accounting such as auditing easier and quicker to perform. The computer is capable of performing a months transaction of auditing work of an organization in a few hours thus reducing the job of the Auditor.

This auditor need to learn about computer programming or at least should be able to follow the transaction trail up to the paint where they are keyed into the computer in form of input since there is usually a Loss of Visible Evidence (LOVE) during operation. The Auditor should be able to relate the input to output. It is also advisable for an Auditor to take a course in computer programming in output data in course of his audit trail.

The fast developing of technology, paper transactions are fast disappearing, consequently, source documents are less available. The introduction and adoption of computer to the Auditor business has led to revolution in data processing methods. They have served as a catalyst to auditing world in the area of efficient, effectiveness, timely and accurate operation of business.

From the foregoing, computerized audit as a way of checking the efficiency and accuracy of data procedures present a fascinating study.

An audit is an independent or objective examination of the financial statement of an entity and the expression of an opinion. It could be inferred that the primary reason of conducting an audit is to enable the Auditor make a report to the effect that the financial statement as prepared by officers of an establishment gives a true and fair view, otherwise to what extent they disagree with the report.

The auditor along side help to ascertain compliance of the organization to operational policies and prescribed standard. This is aimed at increasing the acceptability, dependability and usefulness of financial statement.

1. STATEMENT OF THE PROBLEM

The research will be concerned with the problems faced by auditors and will offer solution to them. Those problems are:

1. Complexity of the computer systems
2. Non-existence of visible evidence
3. Possibility of systematic errors
4. Non retention of files and data

Lack of audit trail. The tracing of

THE EVALUATION OF ACCOUNTING CONTROL SYSTEM IN NIGERIA

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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 BANK SECURITY FOR 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 24 HOURS

CALL OUR  CUSTOMERS CARE  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.

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CHAPTER ONE

 

• INTRODUCTION

1.1     BACKGROUND OF THE STUDY

In Nigeria today there is a great need to peer inside the accounting control system of computerized industries, as this action will involve the ratification and the testing of the enterprise control system with special regards to how the industries is operated upon as well as to ensure the effectiveness of the enterprises accounting system.

However, the regulation of business activities under an efficient system of accounting control may obviate the necessity of protracted detail work by auditors with beneficial result for all the parties concerned.

This is because is real life, situations especially with regards to case of fraud and errors in organizations most of the time without the best of intentions may still intentionally or unintentionally make mistake.

It is not surprising however that inmost brewing industries there are cases o stock losses mis-appropriation of funds, embezzlements. Even though there no “prima-facie” evidence of crime being committed, yet the fact and figures of fraud both in private and public sectors are not today’s standard truly staggering in the world.

The individual components or internal control system as know as “control or internal control, these control enable internal check to be placed on result of all.

 

1.2     STATEMENT OF PROBLEM

          In the present century, the information system has improved tremendously owing to advancement technology.

The introduction of the electronic computer has provided electro-mechanical capabilities for the recording, reproduction, analysis for effective management of the accounting and business world cannot be over-emphasized if management report are to serve any meaningful purpose they have to be produced on time.

Having a computer system alone is not enough as there has to be effective management team monitor the affairs of the organization.

More so, there are also need for internal control system which becomes the possibilities of errors and fraud occurring  is greater in computer system than manual system.

The likehood of discovery is also less.  There is need for well designed control system which  carefully monitored in operation.  Thus, the authors interred to undertake an evaluation of the accounting control in a computerized Nigeria.

 

• OBJECTIVE OF THE STUDY

The primary aim of this research is to examine the accounts

Control, in the computer is ends accounting

EFFECT OF COMPUTER ON THE ACCOUNTING PROFESSION

(A CASE STUDY OF ASABA ALUMINIUM COMPANY DELTA STATE)

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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

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 BANK SECURITY FOR 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 24 HOURS

CALL OUR  CUSTOMERS CARE  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.

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ABSTRACT

 

          This study deals with the effect of the computer to the accountant.  It is carried out to the investigate the various way in which computer affects the accountant as processional.

Some hypothesis were formulated subject to verification.

These hypothesis are

1. Computers does not effect on the accounting profession.
2. Computers does not perform task with maximum speed and accuracy that will make the job of the job of the account staff a lot easier
3. Computer is not an aid to the accountant

The basic ways the computer has being of benefit to the accountant and types and generations of computer were extensively discussed.  The problems that are usually encounted as a result of the introduction of computer in accounting and other field were also lighted.

Structurally, this chapter one deals with the introduction of research work.  Chapter two deals with the review of related literature drawn from the textbooks, articles in newspapers and Journals.  Chapter three deals with the statement of the methodology used  for the research study.  Chapter four deals with data presentation, analysis and its subsequent interpretation.

From the research of the study, conclusions were drawn and recommendations were made.  These were done in chapter five.  Due to the extensive usage of technical terms, there is the need for the definition of these terms.

 

 

 

 

 

 

 

 

 

 

 

 

TABLE OF CONTENTS

CHAPTER ONE

• Introduction

1.1     Manual data processing system

• State of problem
• Objective of the study
• Significance of the study
• Delimitation of the study
• Scope limitation of the study
• Research Questions
• Research hypothesis
• Definition of terms

 

CHAPTER TWO

• Review of related literature

2.1     a brief history of computer

• Definition of computer
• Types of computer
• Components of computer system
• Varieties of computers
• Functions /uses of computers
• Computer programs / programming language
• Files and files processing
• System analysis and design
• How to match computers and accounting software
• Computer crime
• What is computer fraud

 

CHAPTER THREE

• Methodology of the study

3.1     Method of data collection

• Population and sample size
• Sample design
• Method of data analysis and interpretation.

 

CHAPTER FOUR

• Data presentation and analysis

4.1     Presentation of data and analysis

• Test of Hypothesis

 

CHAPTER FIVE

• Summary of findings, recommendation and conclusion

5.1     Summary of findings

• Recommendation
• Conclusion

APPENDIX

QUESTIONNAIRE

BIBLIOGRAPHY

 

CHAPTER ONE

 

INTRODUCTION

          There has been a lot of observations and comments on the effect of computer as it relates to the accounting profession in Nigeria.

According to professor Longe “Computers are being used to assist in the management of major areas of the computers are under utilized and in several areas the uses are yet rudimentary”.

In the accounting yet rudimentary”  story is the same.  It has, therefore becomes necessary to know the effect of computer on the accounting profession, to determine whether computer does have effect on the accounting professional and perform task with maximum speed and accuracy which will make the job of the account staff a lot easier or they are under utilized, despite the immense benefits derivable from their optimum utilization.

With the advent of computer-based accounting system, accountants have to cope with the resulting complexity of the flow of information through the accounting systems. Traditional accounting procedures did not accommodate the sophisticated processing devices that came with the computer-based accounting system.

As the design of the computer based accounting system advanced from simple clerical automation to complicated integrated information systems, the accountant could no longer perform his duties around the computer but found it necessary to develop procedures to cope with the new challenges.

Furthermore, the traditional accountant was  not trained in the special languages and devices used in the computer based system.  Accordingly, a chartered accountant and professional organizations to educate the accountant to functions effecting in a computer based accounting system.  Therefore in the course of the study. Efforts will be made to establish  the effect of computer on the accounting profession.

Finally, I have the conviction that he efforts expended in this study will be a worthwhile investment.  This is further strengthened by the fact that this study will serve a springboard and basis for further studies on the relationship between the computer and the accounting profession and other related topics in the future.

 

• MANUAL DATA PROCESSING SYSTEM

Manual data processing has existed as long as man has walked this planet.  It continuous to exist today in every organization and  is  major form of data processing for many small business firms.  The earliest methods of manual data processing included the use of fingers, stones and stick for counting and knots on a string, scratches on a rock or notches in a stick as record keeping devices.  The Babylonians wrote on clay tablets with a sharp stick, while the ancient Egyptians developed written records on papyrus using a sharp pointed reed a pen and organic dyes for ink.  The earliest form of manual calculating device was the Abacus.  The use of  pebbles or ords laid out on a lined or grooved board were early forms of the Abacus and were utilized for thousands of years in many civilizations.  The abacus in it present form originated in china and still a widely calculator.

Manual data processing techniques contributed ot progress over the centuries due to developments such as Arabic numerals, the decimal system, the manufacture of paper, the printing press, the slide rule and  double –entry book keeping to name a few.  Manual data processing systems of today employ tools and materials that have been used for several hundred years such as pencil, pens, rulers paper record keeping, forms, folders and filing cabinets.

More recent development which have been tools and materials such as multiple copy forms, carbon paper, accounting pegboards and notched cards.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The  information system of any organization can include manual data processing systems if information, requirement become more complex and the volume of data increases, mechanical data processing systems become more efficient and economical.  In manual data processing transactions can be recorded easily in a human-readable form and changes and correction to such systems can easily be made.  Manual  data processing is also quite in expensive at low volumes.

The major limitation of manufacture data processing include its inability to handle  large  volume of work and its reliance on many cumber-some and tedious methods. It is also more susceptible to error and slower them other data processing methods because it depends on human effort for most data processing operations.

 

• STATEMENT OF PROBLEMS

Accounting procedures are naturally complex and are becoming increasingly more sophisticated and so it becomes more necessary wanting to know how computerization has helped in resolving this complexity and also to get to know of it holds any greater promise for the future in the field of accounting.  There is the need also to know if it hold any risk of aiding perpetrators of frauds in order to weigh its against benefit.  It also seeks to identify how the personnel conduct their activities in an

THE EFFECT OF THE PROCESS OF VERIFICATION AND VALUATION OF ASSETS IN AN OIL AND GAS COMPANY

(A CASE STUDY OF OANDO NIG. KADUNA

 

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ABSTRACT
This research work is purposely designed in such a manner that it will capture the attention of every individual and groups in the society, which is about asset Valuation in the oil and gas sector: problem and solution in its’ proposed chapters. Some necessary efforts, nature of each asset valuation and guidelines governing its implementation were stated as well as units of some meaningful research questions. Which was directly or indirectly stated in chapter one (1) were considered. Chapter two (2) is concerned with necessary literature were valuation concepts and analysis are put in place based on asset valuation term and its problem and solutions; While in chapter three (3) research methodology on assessable ways of studying the concerned population were made and the instrument use in gathering information for the research work and various analytic measure were explored in the same chapter; while in chapter four (4) c simple percentage and tabulation were used this research to arrives at the exact percentage of findings; while in the subsequent/last chapter includes summary of the analysis. Conclusion and recommendations and finally was the bibliography and appendices.

 

CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
The fact that there was an entry has been found the purchase of asset and which ‘entry has been to be correctly recorded is not proof that the assets is in possession of the concern at the date of the balance sheet. It is possible that after the asset has been acquired and the necessary entries made in the books of accounts, that asset might have been disposed off pledged or mortgage but no entry has been made regarding these facts in hence, the objects of verification of assets is the satisfactory by the auditor as to its existence proper valuation, correct ownership, proper valuation, discourse etc on the balance sheet.
Verification is the method used to prove the authority of the recorded amount of asset. It has to do with balance standing in the books of a company. Valuation, on the other hand, is the method used to as certain the values of assets at the end of the accounting period.

In the early of auditing, the prime qualification for the position of an auditor was reputation. A man known for his integrity, objectivity and independence of the mined would be sought for this honoured position, thereby, making matters of technical ability entirely. In the early of auditing, the prime qualification for the position of an auditor was reputation. A man known for his integrity, objectivity and independence of the mined would be sought for this honoured position, thereby, making matters of technical ability entirely secondary. Consequently, his functions were never confused with that of an accountant.

Gradually, annual report and accounts of companies were often prepared by directors fore the consideration of shareholders, many group of person i.e. stockholder potential investors, trade union Bankers, people who were interested in amalgamation, mergers and take-over. All these people must be sure that the financial statements can be relied upon.

The accuracy of the financial statement and that of the estimates of the trading results depends almost entirely upon assets. The question here now is that, can the stakeholder and shareholder believe in the reports of directors without verification and valuation of the companies’ assets

These questions led to the appointment of an independents experts, called the “auditor”, who will investigate and report on the financial state of the organization. He will carry out verification of all the assets considering the cost, authorization, valuation, existence etc.
This verification is the lapses in the company’s books of accounts and to ensure conformity with the accounting policies all relevant statement of accounting standards as well as the international accounting statements.

 

1.2 STATEMENT OF THE PROBLEM
In view of the inherent problems experienced in valuation of assets which are caused, by various factors such as. Wear and tear even due to instability in change rate, one of the specified researches against the law of the company.
Secondly, is to address the problem of adequately of valuation method to use and to also address the problem adequacy of the company’s terms of verifying and valuating of the company’s assets, and to confirm the accuracy of genuineness of the balance shown in the books.
Finally, an attempt to find answers to the problem question that will help to proffer a tasting solution on the verification and valuation for management to use in arresting the situation but it is paramount for management to determine the best method to use at a particular period.
The view of these research findings is to address these problems.

 

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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

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 BANK SECURITY FOR 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 24 HOURS

CALL OUR  CUSTOMERS CARE  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.   

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CHAPTER ONE:  INTRODUCTION

• BACKGROUND OF STUDY
• STATEMENT OF PROBLEM
• OBJECTIVE OF THE STUDY
• SIGNIFICANCE OF THE STUDY
• HYPOTHESIS
• SCOPE AND LIMITATION OF THE STUDY
• DEFINITION OF TERMS

 

 

 

CHAPTER TWO; LITERATURE REVIEW

• MEANING OF GOVERNMENT BUDGET
• OBJECTIVES OF BUDGET
• CONTENTS OF BUDGET DOCUMENTS
• ANAMBRA STATE GOVERNMENT BUDGET
• BUDGETARY PROCEDURES
• REPETITIVE BUDGETING
• EFFECTS OF INFLATION ON BUDGET
• POLITICIANS POLITICAL SYSTEMS AND BUDGETARY IMPLEMENTATION.

 

CHAPTER THREE; RESEARCH DESIGN AND METHODOLOGY

• SOURCES OF DATA
• INTERVIEW QUESTIONS
• SAMPLES USED
• METHODS OF INVESTIGATION

 

CHAPTER FOUR;  DATA ANALYSIS

 

 

CHAPTER FIVE; FINDINGS

RECOMMENDATIONS AND CONCLUSION

APPENDICES

BIBLIOGRAPHY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER ONE

• BACKGROUND OF THE STUDY

Man, Since the past ages, has been battling with procurements of a reasonable standard of living and the ways of managing his perpetual inadequate.  The eventful development of organised Society had to the Institution of government.  During the 15^th Century, when mercantilism  was the order of the, government had right to interfere with the economic process to protect the interest of the nation (as then seen mainly from the view point of international trade) “I, during 18^th Century, the phsyio-crate and Adam Smith came with laisesez fair.

This doctrine also suited its own period but  the general depression of the 28^th Century indicated that it was not after an economic panacea.

It was during the 2oth Century that keynes, come out with own postulation.  To be presence during the 1930’s Keynesian economic developed and emphasized “the Cyclical movement of the economy and the need to temper such movement by artificially manipulation the through and the there depressions in the cycle in order to facilitate a better economic order.

Infact, it was the policy implications of Keynesian economics that have contributed to the trends which led to planning and budgeting as a tool in political administration.

Today Nigeria is moving towards the forty fourth year of Independence.  Within the previous forty three years, so many budgets have been propounded and announced.  Same have been these budget and policies were made to enhance the Nigeria’s Standard of Living which is very lows, as at the time of this study.

Budgets in Nigeria as a whole have traditionally promised to aken the primary Socio-economic problems facing the Nigeria such problems are non availability of food at affordable prices, poor health services, High rate of fuel pump prices, inefficient transport and Communication systems (Network Coverage) and lack of job opportunities for the mushroom army of he unemployed to mention but a few.  But the greatest problem facing Nigerians is that the policy and implementation of these budgetary plans have always fallen short of set target.

The 1995/1996 budget either was not an exception.  It was set to achieve a “non-inflationary”  growth in the economy.    But was there inflation in 1995 (if one may ask).   The answer is yes.  There was twenty-five percent (25%) rate of inflation.  Therefore, the budgetary target was not also all achieved in 1996 fiscal year.   The 1995 budget on inflation rate rise to 74.3 percent. It means that there is high rate of inflation in 1995.  So the 1995 and 1996 budget fell short of the target.

 

 

 

• STATEMENT OF PROBLEM

The writer is of the opinion that so many budget have been made in Nigeria as well as in the various states that made up of the Country.  Since budgets have made in Nigeria, methods exist in which he budgetary plans were implemented.  If one may ask again, these methods are they the proper ways of implementation?.   We are yet to know Anambra State has also made so many budgets which were also executed in various methods. In what ways do the State raise its funds is another questions.  If all these are to be condensed into one Sent once, this is the study proper Accounting