» 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 questionnaires, person…Continue Reading »
» ABSTRACT This study is centered on the internal auditing in Federal Government parastatals with particular reference to the Nigerian Prisons Service Enugu. The main purpose of the study is to look at the internal audit system in federal government parastatals and to review the extent to which it is …Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Auditing standards permit external auditors to rely on the work of internal auditors in performing a financial statement audit (AICPA 1997; PCADB 2004; PCAOB 2007). It stands to reason that cost savings can be realized when external au…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 Background to the Study The last decade has witnessed several accounting scandals and corporate failures that were blamed on earnings management practices of firms globally, which audit function was not able to detect. Earnings management involves managers‟ manipulatio…Continue Reading »
» INTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SECTOR CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Recently effective management and accountability of financial resources vike cash in the public sector has begun to rece…Continue Reading »
