THE IMPACT OF INTERNAL AUDIT EFFICIENCY ON THE FINANCIAL PERFORMANCE OF COMPANIES A CASE STUDY OF JULIUS BERGER PLC.

CHAPTER ONE INTRODUCTION 1.1   Background To The Study The Internal audits constitute an independent appraisal function which review the internal control system of the organization established. Auditing ensures the effective, proper, and economic use of resources in the organisation through the…

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SIGNIFICANCE OF EXTERNAL AUDITORS ON THE EXAMINATION OF FINANCIAL STATEMENT (A CASE STUDY OF FIRST BANK OF NIGERIA PLC)

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY It is obvious that enormous resources of money and material are being utilized by corporate organizations. In recent years the numbers and monetary values of public sector activities have increased substantially. This…

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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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IMPACT OF INTERNAL CONTROL SYSTEM ON THE FINANCIAL MANAGEMENT OF AN ORGANIZATION (A CASE STUDY OF THE NIGERIA BOTTLING COMPANY PLC, ENUGU)

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Every organization both profit or non-profit organization has its objectives and goals in mind to achieve. For the non-profit making organization, their goal is to satisfy the social need of the citizens…

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FRAUD AND FINANCIAL MALPRACTICES AS A LENDING FACTOR TO BUSINESS FAILURE (A CASE STUDY OF NIGERIAN TELECOMMUNICATION LIMITED NITEL)

FRAUD AND FINANCIAL MALPRACTICES AS A LENDING FACTOR TO BUSINESS FAILURE   CHAPTER ONE INTRODUCATION 1.1 BACKGROUND OF THE STUDY Fraud is irregularities involving the use of criminal to obtain and against illegal advantage. Fraud involving the manipulation of the…

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STANDARDIZATION OF FINANCIAL REPORTING AT THE LOCAL GOVERNMENT LEVEL (A CASE STUDY OF PORT HARCOURT LOCAL GOVERNMENT AREA)

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Government financial reporting are responsible for making public the data gotten and accumulated in the government accounting system open to the public. This research work willmajorlydeal with the financial reports, specifically year-end…

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ACCOUNTING CONCEPT AND CONVENTIONS IN FINANCIAL REPORTING (CASE STUDY OF SOME SELECTED COMPANIES IN NIGERIA)

CHAPTER ONE  INTRODUCTION  1.1   Background to the Study  Financial accounting includes the accumulation of historical records technically referred to as stewardship accounting. These historical records form the embodiment of financial statement. Financial accounting like any  other subject rest on the foundation…

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EFFECT OF PUBLISHED FINANCIAL STATEMENT ON SHAREHOLDER INVESTMENT DECISION (A STUDY OF GUINNESS NIGERIA PLC)

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Each person like every business requires some measures of both financial position and financial performance in assessing his financial conditions. The financial position depicts one’s wealth at ascertain point in time while…

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