THE IMPACT OF AUDITING IN SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA (SMES) (A CASE STUDY OF ALBERTINA NIGERIA LTD)

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ABSTRACT

This research is a very crucial study on the impact of auditing in small and medium scale enterprise in Nigeria (SMES) (A case study of Albertina Nigeria Ltd). The study was motivated as a result of the work of auditors in a business, the functions measures of internal auditors in a firm, also monitors the activities of the business to avoid fraud or leakage of cash. To help enhance the research problems both primary and secondary data were collected. The research instrument used in collecting the data were questionnaire comprised of staff. In organizing and presenting the data collected table frequencies and percentage were used. The various hypothesis tested using the chi-square, data analysis and presentation gave the following finding. Proper management of inflow and outflow cash is a negative means of business growth etc,. Based on the findings, the researcher recommends that enhancement of responsibility centrer would be necessary. These should be an effective internal control system and efficiency of internal audit should be enhanced. Qualified staff and experts should be employed on consultancy basis. Most importantly, staff of the organization should be exposed to seminars and workshops.

TABLE OF CONTENTS

Title Pagei

Approval Pageii

Dedicationiii

Acknowledgementiv

Abstractix

Table of Contentsx

CHAPTER ONE:

INTRODUCTION

1.1Background of the study1

1.2Statement of the Problem6

1.3Objective of the study7

1.4Research Questions8

1.5Formulation of Hypotheses 9

1.6Significance of the Study 10

1.7Scope/ Delimitation of the Study11

1.8Limitation of the study 11

1.9Definition of Terms 12

CHAPTER TWO:

REVIEW OF RELATED LITERATURE

2.0Review Of Related Literature

2.1Auditing Meaning and Advantages 19

2.2The Functions of Auditing `22

2.3Need for Auditing Among Small and Medium Scale Enterprises 24

2.5Impact of Internal Audit Vis-À-Vis External Audit on Small and Medium Scale Enterprises (SMES)28

2.6Internal Control and its Effectiveness 30

2.7 Challenges Facing Auditing of Small and Medium Scale Enterprises 32

References

CHAPTER THREE:

METHODOLOGY

3.1Research Design34

3.2Description of Respondent36

3.3Sources of Data36

3.4Population and Sample and sampling Procedure37

3.5Method of Investigation38

CHAPTER FOUR:

DATA PRESENTATION AND RESULT

4.1Data Presentation and findings 39

4.2Test of Hypothesis 53

4.3 Summary of Findings 115

CHAPTER FIVE:

CONCLUSIONS AND RECOMMENDATIONS

5.2Summary of findings59

5.2Conclusion60

5.3Recommendation62

Bibliography

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THE IMPACT OF AUDITING IN SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA (SMES) (A CASE STUDY OF ALBERTINA NIGERIA LTD)

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