The Problems Of Auditing Of Government Accounts (a Case Study Of Government House Enugu)

Accountability is a function of auditing, Auditing contributes immensely in ensuring efficient, effective and economic use of resources available to any legal entity. To substantiate this assertion the researcher chooses Government House Enugu to discuss on auditing as an aid to accountability.

Chapter one dealt with the introduction on auditing as an aid to accountability and the problems that hinders auditing function (accountability). In Chapter two related literatures were reviewed with he view of giving the work proper background. Four research questions and hypothesis guided this study. The researcher used this to survey the opinions and perceptions of staff of Government House Enugu on the roles auditing play and its status on accountability.

Major findings in the survey conducted are:

(a)The management did not allow the internal auditors to do their work because of fraudulent reasons.

(b)Government House accounts are not usually audited by external auditors.

(c)The internal auditors were interested in making personal money than effective checks expected of them.

On this discoveries the researcher made these recommendations:-

(1)Management must sit up to redress these fraudulent practices with severe punishments.

(2)Positive motivation of external auditors.

(3)The internal auditors’ remuneration should be improved.

(4)Management should identify and correct inequalities with keenness to minimize the fraud of spending money without authority. 

Title page

Approval page

Acknowledgement

Abstract

Table of contents

CHAPTER ONE

1.0 Introduction

1.1 Background To The Study

1.2 Statement of problem

1.3 Purpose of the study

1.4 Significance of the study

1.5 Research questions

1.6 Null hypotheses

1.7 The significance of the study

CHAPTER TWO

2.0 Review of related literature

2.1 Accountability of government establishment

2.2 Government accounting standards and concepts

2.3 Auditing and its various types

2.4 Summary of related literature

CHAPTER THREE

3.0 Research design and methodology

3.1 Source of data

3.2 Sample used

3.3 Method of investigation

CHAPTER FOUR

4.0 Data presentation and analysis

4.1 Data presentation and analysis

4.2 Test of hypotheses

CHAPTER FIVE

5.0 Discussion of results and conclusion

5.1 Discussion of results

5.2 Conclusion

5.3 Recommendations

Bibliography

Appendix.