ABSTRACT
This study was carried out to investigate the means of efficient auditing of accounts of parastatals. (A case study of National Examination Council).
In the course of carrying out the study, it was identified that efficiency can be gained through:-
i. Through training and retaining of new staff into the department and reorientation of them
ii. Employment of modern techniques of auditing should not be overemphasis.
iii. Pectification of inadequacies in the mode of auditing should recommended
iv. Observation of the above points numerous of them will create an impact to numerous problems encountered in auditing of accounting of parastatals
The work is arranged in chapters:
Chapter 1 (1) is on the introduction of work
Chapter two (2) is on literature related to the write – if were reviewed.
Chapter three (30 is on research design and analysis
Chapter four (4) on analysis
Finally, in chapter five (5) some recommendation and conclusion given
TABLE OF CONTENTS
Title Page - - - - - - - - - ii
Approval Page - - - - - - - - iii
Dedication - - - - - - - - iv
Acknowledgement - - - - - - - v
Abstract - - - - - - - - - vi
Table Contents - - - - - - - - viii
CHAPTER ONE - - - - - - - 1
1.0 BACKGROUND OF THE STUDY - - - 1
1.1 Introduction - - - - - - - 1
1.2 Statement of Problem - - - - - 2
1.3 Objective of the Study - - - - - 3
1.4 Hypothesis - - - - - - - 3
1.5 Significance of the Study - - - - - 4
1.6 Scope of the Study - - - - - - 5
1.7 Limitation of the Study - - - - - 5
References - - - - - - - 6
CHAPTER TWO - - - - - - - 7
Review of Literature - - - - - - 7
2.1 Theoretical Review and Empirical Review - - 7
2.2 The Review of Term and Terminologies in Parastatals
Accountability - - - - - - - 8
2.3 Accountability and Auditing - - - - 9
2.4 Conceptual Frame Work - - - - - 9
2.5 Cash Accounting - - - - - - 10
2.6 Internal Audit and External Audit - - - 11
2.7 The Objectives of Internal Auditor - - - 11
2.8 The Advantages of internal Audit - - - 11
2.9 External Auditors - - - - - - 12
2.10 Compliance Audit and Efficiency Audit - - 12
2.11 Efficiency Audit - - - - - - - 14
2.12 The System Approach to Audit - - - - 14
2.13 Internal Control Questionnaire - - - - 15
2.14 Flow Charts - - - - - - - 16
2.15 Compliance Test - - - - - - 16
2.16 Substantive Test - - - - - - 16
2.17 Audit of Parastatals Corporation and General
Welfare Services - - - - - - 17
2.2.1 Empirical Review of related Literature - - - 18
Reference - - - - - - - - 28
CHAPTER THREE - - - - - - - 29
3.0 Research design and Methods - - - - 29
3.1 Research Design - - - - - - 29
3.2 Area of Study - - - - - - - 29
3.3 Population of Study - - - - - - 29
3.4 Sources of Data - - - - - - - 30
3.5 Sampling Method - - - - - - 30
3.6 Research Instrumentation - - - - - 31
3.7 Validity and Reliability of Research Instrumentation 32
3.8 Method of Investigation - - - - - 32
CHAPTER FOUR - - - - - - - 34
4.0 Presentation and Analysis of Data - - - 34
4.2 Test of Hypothesis - - - - - - 40
CHAPTER FIVE - - - - - - - 41
5.0 Summary of Findings and Conclusion and
Recommendation - - - - - - 41
5.1 Findings - - - - - - - - 41
5.2 Conclusion - - - - - - - 42
5.3 Recommendation - - - - - - 43
Bibliography - - - - - - - 45
Appendix - - - - - - - - 47
Questionnaire - - - - - - - 48
Disclaimer: Note this academic material is intended as a guide for your academic research work. Do not copy word for word. Note: For Computer or Programming related works, some works might not contain source codes
CITE THIS WORK
(2016, 07). Efficient Auditing Of Accounts Of Parastatals (a Case Study Of National Examination Council).. ProjectStoc.com. Retrieved 07, 2016, from https://projectstoc.com/read/7762/efficient-auditing-of-accounts-of-parastatals-a-case-study-of-national-examination-council-1173
"Efficient Auditing Of Accounts Of Parastatals (a Case Study Of National Examination Council)." ProjectStoc.com. 07 2016. 2016. 07 2016 <https://projectstoc.com/read/7762/efficient-auditing-of-accounts-of-parastatals-a-case-study-of-national-examination-council-1173>.
"Efficient Auditing Of Accounts Of Parastatals (a Case Study Of National Examination Council).." ProjectStoc.com. ProjectStoc.com, 07 2016. Web. 07 2016. <https://projectstoc.com/read/7762/efficient-auditing-of-accounts-of-parastatals-a-case-study-of-national-examination-council-1173>.
"Efficient Auditing Of Accounts Of Parastatals (a Case Study Of National Examination Council).." ProjectStoc.com. 07, 2016. Accessed 07, 2016. https://projectstoc.com/read/7762/efficient-auditing-of-accounts-of-parastatals-a-case-study-of-national-examination-council-1173.
- Related Works
- The Challenges And Uses Of A Computerized Accounting System
- The Implication Of Common Currency For West African Countries
- Internal Audit: A Tool For Management Control
- Evaluating The Impact Of Reinsurance In The Development Of Insurance Practice In Nigeria
- Internal Auditing As An Instrument For Effective Management (a Case Study Of Institute Of Management And Technology I.m.t.) Enugu
- Problems Of Personal Income Tax Generation And Administration In Enugu State (a Case Study Of Internal Revenue Enugu North)
- Working Capital Management As A Tool For Cost Reduction And Profit Maximization (a Case Study Of Unilever Nigeria Plc, Lagos State)
- Effective Implementation Of Organization Policies And Producers In Nigeria Business (a Case Study Of First Bank Of Nigeria Plc Enugu)
- The Impact Of Tax Evasion And Tax Aviodance In Nigeria Economy
- The Problems And Prospects Of Distribution Of Farm Input To Small Scale Farmers In Enugu State