Treasury Single Account is a public accounting system under which all government revenue, receipts and income are collected into one single account, usually maintained by the country’s Central Bank and all payments done through this account as well. The purpose is primarily to ensure accountability of government revenue, enhance transparency and avoid misapplication of public funds. The maintenance of a Treasury Single Account will help to ensure proper cash management by eliminating idle f...
ABSTRACT Effective Internal Control as an aid to management efficiency is critical review of this research work. From the analysis also, it was found that a number of managerial problems such as inadequate account records, inefficient accounting procedures, unqualified personnel fraud etc are faced due to lack of effective internal control. Over 80% do not have a well designed internal control system and these limits the success and growth of a business enterprise. Most recommended to these...
Title Page Declarationii Certificationiii Dedicationiv Acknowledgementv Table of contentvi List of Tablesviii List of Appendicesix Abstractx CHAPTER ONE: INTRODUCTION 1.1Background to the study1 1.2 Statement of the Problem3 1.3Research Objectives6 Research Questions6 1.5 Research Hypothesis6 1.6Scope of the Study7 1.7Significance of the Study7 CHAPTER TWO: LITERATURE REVIEW 2.0 Introduction9 2.1Concepts of Audit and Audit Fees9 2.2The Audit Expectation Gap and Audit Fees21 2.3Factors Affecti...
ABSTRACT The study was carried out to examine the relationship between government pension officers and pension fund administration in Nigeria, examine the effect of budget allocation and pension fund administration in Nigeria pensioners and also to examine the effect of pensioners’ education in pension fund administration in Nigeria. The study adopted the descriptive design and was guided through a self-structured questionnaire administered to 50 pension officers Ekiti. Findings from the s...
ABSTRACT This study examines the challenges of bank fraud and commercial bank performance in Nigeria 1991-2016. The core macro-economic variables used for the study are Earnings before Tax of commercial banks in Nigeria, Expected Losses from insecurity and Fraud cases, Number of Fraud Cases, Number of staff involved in fraud cases and Volume (amount) involved in fraud cases. OLS multiple regressions is employed to examine the challenges of bank fraud and commercial bank performance in Nigeria...
ABSTRACT This study examined the impact of working capital management and profitability of 10 quoted manufacturing companies in Nigeria using a cross-sectional time series data for the period 2010 – 2015. The study used secondary data generated from the published annual reports and account of the sampled companies. Data were analysed using correlation and descriptive statistics using SPSS 20. The study reviewed a positive effect of cash conversion cycle (CCC), receivable colle...
ABSTRACT Budget is meant to ensure proper planning, controlling and coordinating of activities for effective decision making. Budgets are means of tabulating the projectional inflows and outflows of any organization in order to map out plans to be achieved at a specified period of time. A well prepared budget gives room for easy control of resources made available for the extension of al activities planned for a transport organization. This study was conducted to examine budgeting as a finan...
This study examined the relationship between non-performing loans and the profitability of banks, with focus on certain deposit money banks (DMBs) in Nigeria. The study adopted a descriptive research design. Data relating to the periods 2008-2017 were collated from the Financial Statements of the relevant banks. The Pearson Product Moment Correlation, as computed via the SPSS, was used to test the four hypotheses holding the study. Non-performing loans, as measured by the natural lo...
ABSTRACTThe topic of this research is problems and prospects of auditing ingovernment organization, the population of the study was 82 while theresearch used yaro Yamani formula in the determination of the samplesize which was 68.The researcher used both the primary and thesecondary sources in obtaining the relevant data used in the course ofthe study. The primary data was collected using the questionnaire whilethat of the secondary data was obtained using written textbooks,journals, magazine...
11ABSTRACTThis research work centers on the power supply and the performance ofsmall and medium scale industries in Nigeria from 1986 – 2010.carrying out this study, secondary data were collected and empiricalanalysis was made to achieve these objectives, multiple regressionwere used in anglicizing the data. In investigating this problem, theresearcher introduces 2 hypotheses that power supply changes has nosignificant in Nigerian econometric mode were used for evaluation andtesting of the ...
ABSTRACTThis research work deals with internal audit as an aid to management. It aimsat finding out the role of internal audit in management decision making inorganizations. It is a survey research. Data were collected from primary andsecondary sources which included using questionnaires, personal observations,text book, journal and internet. Sample of 92 were collected by random samplemethod. Three hypotheses were formulated and tested using Z-test statistics,while questionnaires were analyz...
5ABSTRACTThis study investigates the core leading factors that reduce savingsin Nigeria between 1980 -2010 using ordinary Least Square (OLS)econometric framework, which will enable us proffer solutions forthe improvement of savings in the economy, which is also animportant component for economic development in any country.Base on data collected, it is discovered that savings output inNigeria during the period was unsatisfactory but was laterdiscovered as a necessary factor for economic develo...
5ABSTRACTExchange rate is the price of one currency in terms of another currency.Exchange rate stability has to do with government actions in order tostabilize exchange rate so as to increase export in Nigeria especially exportof primary products (agricultural produce) over the years, Nigeria hasadopted various exchange rate regimes ranging from fixed exchange regimeto floating exchange regime. The main purpose of this work is to determineto what extend does the volatility and risks of exchan...
vAbstractAbility to report back the conclusion of an assignment of theprogress made so far to the person(s) who delegated the authorityto the performer of an assignment, duty or function, has fordecades eluded this nation both in the private and publicresponsibilities to be performed and performed and reported backhas been carried out as accomplished. The lack of accountabilityleads to many vices in our social and economic system. Theobjectives of this study therefore are: (a) To ascertain th...
The study examined the impact of money supply on economic growth in Nigeria.In the model specified, real gross domestic product (real GDP) is the regress whilebroad money supply, real exchange rate, and real interest rate are the regressors.Data was collected from CBN statistical Bulletin for the period 1981 – 2010. Thestatistical techniques used for the analysis is the ordinary least square techniqueswith the aid of Stata 10 software package. The research indicates that real interestrate a...