ABSTRACTS Auditing has been regarded as the activity carried on by the auditor when he verifies accounting data, determines the accuracy and reliability of accounting statement and reports, and then report upon his efforts. It is essentially an activity carried…

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY Internal Audit Units are established in organizations in order to assist members of the Organization in the effective discharge of their responsibilities, monitor the use of resources and make recommendations for…