1. AN INVESTGATION OF INTERNAL AUDIT PRACTICE AND CORPORATE GOAL ATTAINMENT IN THE MANUFACTURING INDUSTRY
Background of the Study
The capacity of a manufacturing industry's or, more broadly, an organization's members to operate reliably and efficiently to fulfill the industry's objectives is a necessary condition for the industry's sus...
2. AN INVESTIGATION OF LOCAL GOVERNMENT FINANCES AND ACCOUNTING SYSTEM
BACKGROUND TO THE STUDY
The local government is the third level of governance. State governments have significant control over local government councils, however the constitution now recognizes the activities of local government councils independently (Oshinsami, 2009).
Both p...
3. AN INVESTIGATION OF THE NATURE AND SIGNIFICANCE OF MANAGEMENT ACCOUNTING
BACKGROUND OF THE STUDY
The production of information for insiders such as firm managers is known as management accounting (Anyanwu, 2010). Managers utilize this data to track their progress toward their objectives and identify any possible issues ahea...
4. THE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
Background to the study
With the global use of progressively more sophisticated internet and information technology (Papazoglou, 2003), electronic banking is developing as a key channel for banking businesses (Wei et al., 2012). Globally, remote banking...
5. QUALITATIVE ANALYSIS OF FACTORS INFLUENCING AUDITOR INDEPENDENCE IN NIGERIA
Background to the study
Auditor independence refers to the ability of the external auditor to act with integrity and impartiality during his/her auditing functions. According to the Indonesian Accounting Association (2010), auditor independence is an ex...
6. AUDITING AS A TOOL FOR FRAUD RISK ASSESSMENT IN COMMERCIAL BANKS
BACKGROUND OF THE STUDY
The recent global financial crisis, which had its roots in the banking sector, highlighted, except from the existing regulatory gaps, the lack of proper and efficient internal audit functions within the banking institutions in or...
7. ROLE OF INTERNAL AUDITORS ON THE FINANCIAL STATEMENT IN LOCAL GOVERNMENTS
EXCERPT FROM THE STUDY
The local government global schedule analyses that most local governments of developing countries have no or underdeveloped Audit committees that would be advisory entity to the council, The Audit committee is described as an arm of the council that views Internal...
8. THE ROLE OF AUDITORS IN ORGANIZATIONAL GOALS ATTAINMENT
EXCERPT FROM THE STUDY
The role of internal auditing in the review of effectiveness of the internal control system is to find out whether the internal control system is functioning well as it is intended to do. The internal control system is called to be effective, if t...
9. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
10. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
11. FRAUD IN FINANCIAL INSTITUTION AND THE AUDITORS LIABILITY
BACKGROUND OF THE STUDY
The problem of fraud in financial institution in Nigeria has remained one of the disturbing features of the banking sector. The menace is of the great concern to regulatory authorities the government and the general public...
12. A REVIEW OF INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA
Background of the Study
Globally, auditing is an independent evaluation of an economic entity created by its management to examine the internal control system and report on its ampleness in terms of validity, economics, effectiveness, and the necessary...
13. EVALUATION OF COMPLIANCE LEVEL WITH LOCAL GOVERNMENT FINANCIAL REGULATIONS
Background of the Study
The value of any local government is measure...
14. EVALUATION OF INTERNAL AUDITING AS A MECHANISM FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY IN PUBLIC SECTOR
BACKGROUND OF THE STUDY
Recently, proper management and accountability of financial resources like funds in the public sector has begun to receive much prominence. This is primarily due to an increase in fraud and high inflation rates, which deval...
15. EVALUATION OF THE IMPACT OF INTERNAL AUDITING ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA
Background of the Study
Globally, auditing is an independent review of an economic entity that is established by the management of the firm in order to examine the internal control system and report on its ampleness in terms of validity, economics, effe...
16. SUCCESSES AND FAILURES OF PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 – 2002
Abstract
This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important...
17. SUCCESSES AND FAILURES OF PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 – 2002
Abstract
This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important...
18. THE EFFECT OF AUDITING AND INVESTIGATING IN SMALL SCALE BUSINESS ORGANIZATION
ABSTRACT
This study was carried out to examine the effect of auditing and investigating in small scale business organization in First Bank Abuja. Specifically, the study examined the extent of substantial domination of the accounting and financial management...
19. INTERNAL AUDIT AS AN INSTRUMENT OF MANAGEMENT CONTROL
ABSTRACT
This study was carried out to examine internal audit as an instrument of management control using Lagos state judiciary, Lagos State. Specifically, the study examined the need for assisting the financial statement of government paras...
20. INTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SECTOR
ABSTRACT
This study was carried out to Internal auditing as an instrument for effective management and accountability of financial resources in the public sector using Udi Local Government in Enugu State. The study adopted a survey researc...
21. INTERNAL CONTROL AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTOR (A STUDY OF BIASE LOCAL GOVERNMENT AREA, CROSS RIVER STATE)
ABSTRACT
In this study internal control as an aid to accountability in the public sector was researched on using Biase local government area, cross river state as the case study. The major objective of the study was to find out and understand how internal control aids a...
22. INTERNAL CONTROL SYSTEM AS AN AIM TO EFFECTIVE MANAGEMENT IN AN ORGANIZATION
ABSTRACT
This study was carried out to examine the internal control system as an aim to effective management in an organization with special reference to UBA, Uyo, Akwa Ibom State. Specifically, the study establish the relationship that exists...
23. INTERNAL CONTROL SYSTEM AS A NECCESSITY TO SURVIVAL AND GROWTH IN PUBLIC ORGANISATION
ABSTRACT
This study examines internal control system as a necessity to survival and growth in public organisations. Specifically, the study ascertains the extent to which fraud and errors can be prevented or detected early and highlights...
24. THE EFFECT OF INTERNAL AUDIT ON THE PERFORMANCE OF PRIVATE FIRMS (A STUDY OF ANAMBRA MOTOR MANAUFACTURING COMPANY)
ABSTRACT
This study was carried out to examine the effect of internal audit on the performance of private firms using anambra motor manaufacturing company as a case study. Specifically, the study was aimed at determining if internal...
25. THE IMPACT OF AUDITING IN THE PREVENTION OF FRAUDS IN THE NIGERIAN PUBLIC SECTOR
Abstract
Internal audit system plays a key role in the assurance chain towards accountability and control. therefore the purpose of this study is to provide evidence on the perception about the effectiveness of audit accoubtability in the Nigeria sector. In other to carry out a pr...
26. THE IMPACT OF INTERNAL AUDITING ON THE PROFITABILITY OF MONEY DEPOSIT BANK
ABSTRACT
In this research work titled the impact of internal auditing on the profitability of money deposit bank with particular reference to First Bank Nig Plc. The researcher evaluated the impact of internal auditing on the profitability of First Bank Nig Plc...
27. AUDITING EFFICIENCY FOR IMPROVING COMPANIES PERFORMANCES
Background of study
Company performance is very important if such a company want to achieve its purpose of starting its business without positive impact of any organization, it means that the way of achieving the objectives when the business has co...
28. INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS
ABSTRACT
The study is focused on a review of internal auditing and its significance on the performance of insurance firms in nigeria shows that internal audit is useful in...
29. ADEQUACY AND EFFECTIVENESS OF FINANCIAL CONTROL IN THE PUBLIC SECTOR
ABSTRACT
This research was aimed at finding out the adequacy and effectiveness of financial control in the public sector in Nigeria. The population for the study entails all the workers in the State Board of Internal Revenue in Bayelsa State. Nigeria. Out of which the s...
30. ORIGIN AND DEVELOPMENT OF CO-OPERATIVE SOCIETIES IN NIGERIA
ABSTRACT
This project was undertaken to examine the origin and development of Co-operative societies in Nigeria. Many rural areas have benefited in one way or the other with various projects executed by cooperative organizations in communities since the introduction of...
31. THE ROLE OF AUDITORS AND THE METHOD OF INTERNAL CONTROL IN LOCAL GOVERNMENTS
ABSTRACT
The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are...
32. THE IMPACT OF INTERNAL AUDIT ON FRAUD DETECTION AND PREVENTION
ABSTRACT
The purpose of this study is to examine the impact of Internal Audit on fraud detection and prevention with Power Holding Company of Nigeria as a case study. The effectiveness of the internal audit were carefully examine and the aim of the study is to ascertain...
33. THE ROLE OF INTERNAL AUDITOR ON THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM
Abstract
The study determines and establishes the connection between internal auditing and internal control systems on financial performance in an Institution of higher learning in Nigeria. Internal controls were look at from the perception of Control b...
34. THE ROLE OF INTERNAL AUDITORS IN FRAUD DETECTION AND PREVENTION IN BANKS IN NIGERIA
ABSTRACT
This study was carried out on the role of internal auditors in fraud detection and prevention in banks in Nigeria using Sky Bank as case study. To achieve this 4 research questions were formulated. The survey design was adopted and t...
35. THE ROLES OF AUDITORS AND METHOD OF INTERNAL CONTROL IN LOCAL GOVERNMENT
ABSTRACT
The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are...
36. UTILIZATION OF CAPITAL BUDGETING AS AN OPTIMAL TOOL FOR INVESTMENT ANALYSIS IN MANUFACTURING COMPANIES IN ENUGU AND ANAMBRA STATES
INTRODUCTION Background of the Study
A company is a form of business organization, a corporate body or a corporation, generally registered under the company‟s Act or similar legislations. It is a legal entity, created under an enabling law of the government, having unlimited life span...
37. UTILIZATION OF CAPITAL BUDGETING AS AN OPTIMAL TOOL FOR INVESTMENT ANALYSIS IN MANUFACTURING COMPANIES IN ENUGU AND ANAMBRA STATES
INTRODUCTION Background of the Study
A company is a form of business organization, a corporate body or a corporation, generally registered under the company‟s Act or similar legislations. It is a legal entity, created under an enabling law of the government, having unlimited life span a...
38. AUDITING PROCEDURE AND INTERNAL CONTROL SYSTEM {A case Study of Union Bank of Nigeria Plc}
ABSTRACT
This research study has examined all possible areas of the study was conducted on Auditing procedure and internal control system with reference to Union Bank of Nigeria Plc. However, the areas where the research revolves around are not limited to the scope...
39. INTERNAL CONTROL AS AN EFFECTIVE MANAGEMENT TOOL IN THE BANKING INDUSTRY
ABSTRACT
This project was carried out with the sole aim of studying an evaluating the internal control system in a banking industry- using first Bank of Nigeria PLC, Enugu main as a case study.
The project is written in five chapters: chapte...
40. THE IMPACT OF INTERNAL CONTROL SYSTEM ON REVENUE GENERATION: (A CASE STUDY OF POWER HOLDING COMPANY OF NIGERIA (P.H.C.N) OKPARA AVENUE ENUGU)
ABSTRACT
The objective of this study was to evaluate the internal control system in operation at power holding company of Nigeria Plc in Enugu State with a view to knowing its impact on revenue generation in the state. A sample of 40...
41. AN ANALYSIS OF CORPORATE FRAUD DETECTION AND PREVENTION IN NIGERIA FIRMS: A STUDYOF SELECTED FIRMS.
ABSTRACT
This research work was undertaken to asses the corporate fraud prevention and detection in Nigeria firms a case study of selected firms. The work was intended to achieve the following objectives to identify some of this effect, causes and examine the factors that induce staff t...
42. AN ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA. A STUDY OF OANDO (UNIPETROL) PLC IN ENUGU STATE
Abstract
Despite an impressive level of privatization activity across Africa and the upsurge in search of the operating performance of privatized firms in both develop and developing economies, our empirical knowledge of the privatization program in Africa is limited. The purpose of thi...
43. INTERNAL AUDITING AS AN AID TO MANAGEMENT (A STUDY OF HOUSEHOLD PRODUCTS COMPANY, ORLU, IMO STATE)
ABSTRACT
This research work deals with internal audit as an aid to management. It aims at finding out the role of internal audit in management decision making in organizations. It is a survey research. Data were collected from primary and secondary sources which included using questionn...
44. INTERNAL AUDIT AS A TOOL IN ACHIEVING ORGANISATIONAL OBJECTIVES
STATEMENT OF THE PROBLEM
Internal control system may be insufficient based on some predicament. These may include lack of segregation and assignments of 5 duties of accounting staff. Also the scopes of duties of internal audit unit are so wide and their scales of operations so low as we...
45. INTERNAL CONTROL AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTOR
ABSTRACT
In this study internal control as an aid to accountability in the public sector was researched on using Biase local government area, cross river state as the case study. The major objective of the study was to find out and understand how internal control aids accountability in...
46. THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURES IN NIGERIA (A STUDY OF CENTRAL BANK OF NIGERIA ENUGU STATE)
ABSTRACT
This research examines the role of accounting in the control of public expenditures in Nigeria, a case study of control bank of Nigeria, Enugu State. The researcher adopted descriptive survey design. The population of the study is the combination of internal audit department st...
47. THE CHALLENGES OF INTERNAL AUDIT FUNCTION IN THE NIGERIAN PUBLIC SECTOR
ABSTRACT
This research work deals with the challenges of internal audit function in the Nigerian public sector with reference to Kaduna state ministry of finance. Internal auditing is a process generally adopted towards ensuring and safeguarding of resources and promoting operational ef...
48. IMPLEMENTATION OF ASSET AUDITING GUIDELINES IN FINANCIAL REPORTING OF TERTIARY EDUCATION INSTITUTIONS IN SOUTH-EAST NIGERIA
Background to the Study
Tertiary education institutions are institutions of higher learning where knowledge is imparted to its seekers and researches are undertaken in various fields of human endeavour. They are at the post-secondary level of the national education system, which inclu...
