IMPACT OF AUDITING IN GOVERNMENT PARASTATALS

97 PAGES (12303 WORDS) Accounting Project
ABSTRACT
This study is based on the IMPACT OF AUDITING IN A GOVERNMENT PARASTATALS using ENUGU STATE AGRICULTURAL DEVELOPMENT PROGRAMME; located at Okpara Avenue as a study guide.
The entire work was divided into five(5) characters and the data for the study was collected using both primary and secondary sources, questionnaires, textbooks, literally materials and journals respectively.
The population of the study is 150 – whole the sample size was derived by the use of YARO YAMANI 1964 formular and it gave 109.
The data collected were presented in tables using simple percentages and averages; then the hypothesis of the study was tested using chi-square formular.
The findings of the study was that auditing has great impact on the activities of government parastatals; through checkmating irregularities and that whether the management should rely on the report generated by the auditor; finally what is management perception on the role of the auditor in the prevention and detection of fraud in a government parastatals.
In the end, the researcher made some useful recommendation to the parastatals; views that will encourage the full utilization of auditing and auditors as tools in their activities and actualization of accountability in the parastatal.

TABLE OF CONTENTS

Title page………
Approval page………
Dedication………
Acknowledgement………
Abstract………
Table of Contents………

CHAPTER ONE:  INTRODUCTION
1.1Background of the study
1.2Statement of Problem
1.3Purpose of the study
1.4Significance of the study
1.5Research Questions
1.6Statement of Hypothesis
1.7Scope of the study
1.8Definition of terms
1.9Historical Background of case study
1.10References

CHAPTER TWO:LITERATURE REVIEW
2.1Historical Background of Auditing
2.2The Prevention of Fraud Act
2.3The First Auditor, The First Act and Class
2.4Qualities of An Auditor
2.5Auditing Procedures
2.6Uses of Audit Reporting to ENADP
2.7Importance of Auditing to ENADP
2.8Auditing in a Computer Environment
2.9Objective of an Audit Department in a Government Parastatals
2.10Management of an Audit Department
2.11References 

CHAPTER THREE:  RESEARCH DESIGN AND METHODOLOGY
3.0Introduction
3.1Research Design
3.2Source of Data Collection
3.2.1Primary Data
3.2.2Secondary Source of Data
3.3Population of Study
3.4Sample size
3.5Sample Distribution
3.6Instrument of Data Collection
3.7Method of Data Presentation
3.7.1Method of Data Analysis
3.8Validity Test and Reliability of Instrument
3.9References

CHAPTER FOUR:  DATA PRESENTATION AND ANALYSIS
4.0Introduction
4.1Data Presentation
4.2Hypothesis Testing
4.3Brief Conclusion on Chapter Four
4.4Reference

CHAPTER FIVE:  SUMMARY OF FINDINGS, RECOMMENDATION AND CONCLUSION
5.1Summary of findings
5.2Conclusion 
5.3Recommendation 
Reference
Bibliography
Appendix I
Appendix II