THE ROLE OF INTERNAL AUDITORS IN STOCK TAKING:

A CASE STUDY OF TOTAL NIGERIA LIMITED

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CHAPTER ONE: INTRODUCTION

• Background of the study 1
• Statement of problem 4
• The purpose of the study 5
• Scope of the study 7
• Research questions 7
• Significance of the study 8
• Definition of terms 8

 

CHAPTER TWO: LITERATURE REVIEW

• The role of internal auditor under the law statute 12
• Internal auditing                                                                        13
• Stock taking 30

 

CHAPTER THREE

METHODOLOGY

• Research design 44
• Area of study 44
• Population 45
• Sample and sampling techniques 45
• Instrument for data collection 46
• Validity of the research instrument 47
• Reliability of research instrument 47
• Method of collecting data 48
• Method of data analysis 49

 

 

 

CHAPTER FOUR

• Data analysis and presentation 49

4.1     Summary of results                                                                      53

 

CHAPTER FIVE

• Summary of findings, conclusion, recommendation

and implications of the research findings                                     54

• Discussion of results/finding 54
• Conclusion 55
• Recommendation 56
• Implication of the research findings 57
• Suggestions for further research 58
• Limitation of the study 58

Reference                                                                                     59

Appendix                                                                                     60

ABSTRACT

This research has been designed for the study of the role of internal auditors in stocktaking especially as a case study Total Nigeria Limited.

Internal auditing and stocktaking in recent time has proved to be a hard nut which auditors have not fund easy to crack total Nigeria Limited is a company, which concentrated much on the marketing of petroleum products, through diverse fictions and now being made towards such areas like agriculture.

Chapter one of this work gives a general introduction of the work by explaining both auditing and stocktaking. Problem statement, purpose of he study, significance of the study and scope and limitation of the study wee also dealt with in chapter one most of the audit terms used in the project were defined in chapter one.

Chapter two shows the review of related literature and studies. In the review, the role of the internal auditor under the law (statute) internal auditing and stocktaking were reviewed.

Chapter three formed the research methodology and procedure. It shows all the methods used by the research in getting all the information for the project.

In chapter five problems of the internal audit, implications, recommendation and summary were made, based on the findings. Efforts were also made to make this work interesting and it is hoped that it will be of great help to anyone that comes across it.