ORGANIZATION OBJECTIVES HANDLED WITH MANAGEMENT AUDIT A CASE STUDY OF EASTERN NIGERIA PLASTICS

ABSTRACT
This research work is conducted as part of the requirement for the award of a Higher National Diploma (HND) in financial studies (Accounting).It highlights the authors effort in finding out the ways which management audit is used as a tool of achieving organizational objectives in our everyday organizations.The entire work is divided into five chapters, chapter one is an introductory analysis of the topic, then the background of the study, significance, scope and limitation, the purpose and hypothesis.
The second chapter i.e. chapter two dealt with the Literature Review and Theoretical Consideration.Here related past works were reviews and the theoretical consideration on the present study was also brought into focus.As well as scope and nature of management audit and the result of auditing management.Then, chapter three contains an explanation of how and where the needed information for the study was obtained and how the sample size was determined and the limitations encountered in the course of conducting the research.  It also contains the method of investigation.Chapter four dealt with the presentation and analysis of data collected during the field survey, after which the postulated hypothesis were tested.
Lastly, chapter five makes up the summary, conclusion and recommendations.
CHAPTER ONE
1.0     INTRODUCTION   
In practice, there are two types of performance appraisal for instance, in appraising the lower level mangers, majority of firms utilizes traditional performance appraisal technique.  A check list and rating system were designed, and the immediate supervisors make arbitrary assessments of performance though the upper level mangers are conversant with the concept of management by objectives.Secondly, the upper level manager’s performance is also evaluated.For example, when evaluating the performance of a district manger, say the performance of the district is evaluation and this becomes the determinant of the evaluation of the manger.
Furthermore, the evaluation performance of management as a whole is usually based purely on an analysis of financial accounting data exclusively.One obvious reason for this occurrence is the lack of agreement on a reliably tool for measurement of performance of management other than with the use of accounting data.
Recently, many have contended that in order to appraise the value of management, calculations must be made in addition to those prepare for financial ratio analysis.It is in the context  that the management audit started.
1.1   BACKGROUND OF THE STUDY         
Management audit attempted to aid he management of the organisation by providing it with information and analysis useful in the process of control.