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
- An Evaluation Of The International Monetary Fund (i.m.f) Loan Policy On Developing Economy (a Case Study Of Nigeria) 1990 –1999
- Accounting In The Nigeria Public Sector, Problems And Prospects (a Case Study Of Selected Government
- The Evaluation Of Accounting Control System In Nigeria
- The Capital Market And It’s Impact On The Nigeria Economy With Particular Emphasis On The Stock Exchange.
- The Impact Of Auditing Has In He Control Of Fraud And Irregularities In The Selected Business Organization Like The Nigeria Coal Corporation Enugu As Our Focuses
- The Role Of Financial Management A Corporate Orgnaisation A Case Study Of Nicon Insurance Company Limited Enugu, Enugu State
- Computer An Important System In The Processing Of Accounting Information
- The Impact Of Internal Control System On Revenue Generation: (a Case Study Of Power Holding Company Of Nigeria Phcn Okpara Avenue Enugu)
- The Role Of The Central Bank Of Nigeria In The Development Of Money Market
- An Assessment Of The Impact Of Internal Audit Function In State Ministries (a Case Study Of Enugu State Ministries Of Educaiton)