ABSTRACT This work is a partial fulfillment of the requirement for the award of Higher National Diploma in Accountancy. It is also designed in such a way as to help readers understand the problems encountered by external auditors in auditing Nigerian companies, their causes, their effects on the work of auditors and the possible solutions to eradicate these problems. Chapter one was designed to give an overview of the research work. This chapter of the project dealt with the background of...
ABSTRACT This study was carried out essentially to find out the place of internal auditing as an instrument of Effective Management taking IMT, Enugu as a case study. The study is intended to look the extent the internal audit has faired in its role, the definition and objective of internal audit. Six research questions were analysed to establish the instrumentality of internal audit of effective management. The research questions were administered to the staff of internal audit and bursa...
ABSTRACT The topic “Effectiveness of cost Accounting information in price determination” is looking at cost accounting when adequately treated and its use to the management of the organization in its planning and decision making.The need for cost accounting came with increased industrialization, engineering and expansion in manufacturing.It is therefore obvious that an efficient system of costing system is essential for industrial control.In period of boon, manufacturers are able show pro...
PROPOSAL This study is based on the role OF AUDITING IN controlling of fraud in government establishment with a particular reference of federal pay office enugu. The entire work was divided into five (5) chapter and the data for the study was collected using both primary and secondary sources, questionnaires, textbooks, literally materials and journals respectively. The data collected were presented in tables using simple percentages and averages. Th...
ABSTRACT Accounting generally involves the process of identifying, measuring and communicating economic information to permit informed judgment and decisions by users of the information, in order words, accounting is concerned with providing information, which will help decision makers to make good decision. To enhance credibility and reliability of the information for decision making process established concepts, principle, standards and legal requirement are study followed in order to tra...
ABSTRACT Due to irregularities often encountered in the public enterprises and private establishments, this research project is designed for the study of the internal auditor in stock taking especially as a case study of 7up bottling company plc 9th mile corner Enugu. Internal auditing and stocktaking in recent time has proved to be a hard nut which auditors have not find easy it crack 7up bottling company is an enterprise, whi...
ABSTRACT It is now a common knowledge that budgeting plays an invaluable role in our public institutions. However, this administrative tool has hardly been used widely by the institutions and as a result the desired transformation or change which budget would have effected in the society has not been achieved. The researcher used both primary and secondary data sources the primary data included the use of questionnaire, observations and interview to mingle with the staff of ministry of works ...
ABSTRACT This study is based on the role OF AUDITING IN controlling of fraud in government establishment with a particular reference of federal pay office Enugu. Based on the poor planning control of an organization finance by the mangers in charge. Which has affected the growth of the parastatals . Therefore it is my intention of find out the role of auditing in government establishment I want ...
ABSTRACT This study deal with the effect of the computer to the accountability. It is carried out to the investigate of the various ways in which computer affect the accountant as professional. Some hypotheses were formulated subject to verification. There are: 1.Computers does not affect on the accounting profession. 2.Computers does not perform task with maximum speed and accuracy that will make the job of the account staff a lot easier,. 3.Computer is not an aid to the accountant. The ...
ABSTRACT This study has as its primary purpose to examine critically the budgeting process and generally effect of budgetary control on the overall performance of Nestled Nigeria Plc. Furthermore, this study is to ascertain the budget and budgetary control as a tool for financial planning and management control of the organization, the intention being to determine whether budgetary control shows the degree by which actual results very from standards. This study also explain some of the fact...
ABSTRACT Decision-making has become a main concern to any organization, and efforts are being made by management to make sure that best decisions are made. Therefore, this study investigates the effectiveness and efficacy of marginal costing as an essential tool for decision-making. To determine this, the fundamental objectives of the study among others are (a)An evaluation of the marginal costing technique towards ascertaining the effeteness and efficiency. (b)Finding out any inhere...
ABSTRACT Internal auditing is the process of continuous review of financial transaction of a firm in order to ensure that they are working as management’s support or intends. The problem facing the internal auditors includes lack of top management’s support to the internal auditors or in order to carryout their work effectively, lack of independence of the internal auditors and lack of qualified and motivated staff. The objective of the study was to find solution to the problems that ...
INTRODUCTION 1.1BACKGROUND OF THE STUDY One problem of management is planning but planning is useless if it is not implemented. The success of any plan is based on adequate control and monitoring of the achieve the requirement objectives. However, this is a research on the implication of accounting as an internal control mechanism in Enugu State Ministries. Accounting is defined as the art of recording and giving result of business transaction to the client. It is a medium of communication, p...
INTRODUCTION Some organizations have failed woefully due to neglect in the use of accounting information in its decision making process. Managers, therefore should rely more on accounting information in its decision making process since decision making skill is “the key “ to successful planning in an organization. The statement of accounting standard No. 2 issued by the Nigerian accounting standard Board defines Accounting Information as “the data that are found in financial statement...