AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY [A CASE STUDY OF CATHOLIC INSTITUTE FOR DEVELOPMENT, JUSTICE AND PEACE AND CARITAS (CIDJAP)]

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF STUDY In the origin auditing was not used to cross check accounts by the management or owners’ of the business.  Auditing was  introduced when the capital used for running the business was large and the fund…

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GOVERNMENT INTERNAL AUDIT ACCOUNTABILITY IN MINISTRIES / EXTRA-MINISTERIAL DEPARTMENT (A CASE STUDY OF THE OFFICE OF THE AUDITOR GENERAL OF ENUGU STATE)

GOVERNMENT INTERNAL AUDIT ACCOUNTABILITY IN MINISTRIES / EXTRA-MINISTERIAL DEPARTMENT (A CASE STUDY OF THE OFFICE OF THE AUDITOR GENERAL OF ENUGU STATE) CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY The practices of auditing originated from the necessity…

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BUDGET AND BUDGETARY CONTROL AS A TOOL FOR ACCOUNTABILITY IN GOVERNMENT PARASTATALS (A CASE STUDY OF ENUGU STATE HOUSING DEVELOPMENT AUTHORITY)

CHAPTER ONE   INTRODUCTION 1.1        BACKGROUND OF THE STUDY The efficiency and effectiveness of the operations of a business depends on the control available to managements in almost every business organization, there are a number of activities going…

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IMPACT OF AUDITING FOR THE ENHANCEMENT OF ACCOUNTABILITY IN PUBLIC SECTOR (A CASE STUDY OF MINISTRY OF FINANCE, UYO)

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY The public sector is a part of the economy whose activities are under the control and direction of the government. These include civil service, statutory corporation and other government – controlled enterprises…

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THE ROLE OF INDEPENDENT AUDITORS IN ENSURING PUBLIC SECTOR ACCOUNTABILITY IN ENUGU STATE A STUDY OF SELECTED AUDIT FIRMS AND MINISTRIES IN ENUGU STATE

ABSTRACT This research work is aimed at evaluating the role of independent auditors in ensuring public accountability in Enugu State with particular reference to some selected audit firms and state ministries in Enugu metropolis, this work examined the following: The…

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EFFECTIVE INTERVAL CONTROL MEASURES AS TOOLS FOR TRANPARENCY PROBITY AND ACCOUNTABILITY IN THE MANAGEMENT OF PUBLIC RESOURCES A CASE STUDY OF IGBO ETITI LOCAL GOVERNMENT COUNCIL OF ENUGU STATE

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY The need for effective internal control measures as tools for transparency, probity and accountability in the management of public resources cannot be over emphasized. This starts from the fact that right…

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AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY A CASE STUDY OF CATHOLIC INSITUTE FOR DEVELOPMENT JUSTICE AND PEACE AND CARITAS CIDJAP

ABSTRACT Over the years and specifically from the last two decades to date, there have been high clamour by different organizations both governmental and non-governmental organizations for introduction of auditing into their organizations.Auditing which is an indispensable aspect of accounting…

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GOVERNMENT INTERNAL AUDIT ACCOUNTABILITY IN MINISTRIES AND EXTRA MINISTERIAL DEPARTMENT A CASE STUDY OF THE OFFICE OF THE AUDITOR GENERAL OF ENUGU STATE

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY The practices of auditing originated from the necessity to impose some system of check upon persons whose business involves to record the receipt and disbursement of money on behalf of…

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STRATEGIES FOR ENHANCING FINANACIAL ACCOUNTABILITY IN THE LOCAL GOVERNMENT SYSTEM A CASE STUDY OF IKWO LOCAL GOVERNMENT AREA EBONYI STATE

CHAPTER ONE INTRODUCTION 1.1.    BACKGROUND OF STUDY In Nigeria, local government reform has been a continues exercise. No single regime-colonial or indigenous, civil or military, regional or state government that came to power passed without making attempt of reforming…

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AUDITING AS AN INSTRUMENT TO DISCLOSE ACCOUNTABILITY IN GOVERNMENT OWNED ESTABLISHMENT (A CASE STUDY OF NNPC ENUGU STATE

ABSTRACT The increasing of fraud and misappropriation of public fraud and property by the public service servant posses a question as to whether auditing plays any significant role towards ensuring proper accountability in the public service. The focus of the…

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ENHANCING CORPORATE ACCOUNTABILITY THROUGH EFFECTIVE AUDIT SYSTEM (A CASE STUDY OF SHEFFEILD RISK MANAGEMENT LIMITED OWERRI IMO STATE)

Abstract Ability to report back the conclusion of an assignment of the progress made so far to the person(s) who delegated the authority to the performer of an assignment, duty or function, has for decades eluded this nation both in…

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ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF OANDO (UNIPETROL) PLC IN ENUGU STATE)

CHAPTER ONE INTRODUCTION 1.1  Background of the Study Privatization of state-owned enterprises has become an important phenomenon in both developed and developing countries. Over the last decade, state owned enterprises (SOEs) have been privatized at an increasing rate, particularly in…

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INTERNAL CONTROL AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTOR (A CASE STUDY OF BIASE LOCAL GOVERNMENT AREA, CROSS RIVER STATE)

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Internal control according to Okezie (1999) could be likened to the heart”, which regulates the business blood”. No business could succeed without an effective control system. Internal control can also be likened…

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EFFECTS OF ACCOUNTABILITY AND TRANSPARENCY IN FINANCIAL MANAGEMENT OF NIGERIAN LOCAL GOVERNMENT (A CASE STUDY OF BENDE LOCAL GOVERNMENT)

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Accountability and transparency has been critical issue in financial management of local government. It has been hampering the performances of the council and has been and is still a yet problem to be solved.…

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