Auditing As An Aid To Accountability


Auditing As An Aid To Accountability A Case Study Of Enugu State Post Primary School Management Board (Ppmb)


ABSTRACT: An economy moves as efficiently on inefficiently as the people who manage its affairs. Business cannot thrive if we do not have an adequate number of men with their requisite knowledge, skill and competence. It is in recognition of these fact that an effort is made in this research work to show the impact of Auditing in public sector. For the sake of clarity a and orderly presentation of relevant materials, the body of this work is divided into five chapters. Chapter one is the introduction which considers among other things, the Auditing curiosity about Auditing. Historical background of the study, statement of problem, objectives of the study, research questions and hypothesis, significances of the study, limitations and delimitations and equally definition of some technical terms. The second chapter discussed the review of related literature  which comprises different opinions from different authors. Auditing and accountability declined, origin and development of audit, public and short note of public accountability, government accounting procedures the role of internal audit unit, statutory positions, power and functions of auditor general and audit report.The third chapter dealt with the methodology and design of the study that is made up of research design data analysis, test applied (personnal interview and questionnaires). oral interview, sampling procedures or methods, data collection (primary and secondary data) and questionnaire applied.             Chapter four x-rays the data analysis and presentation which includes analysis and interpretation of data from responses of the respondents. The final chapter presents the findings, recommendation and conclusion. The samples of questionnaires and bibliography are under the appendix of the write-up at the back page. Also in the bank page is the application letter to the Enugu State Audit Department. The structural arrangement was made to accommodate the size and complexity for audit work, which increases enormously with a corresponding effect on the operation of public offices. These complexities resulted to the inadequate examination and verifications of the books and records in such a way as to uphold a true and fair view of transactions. This however leads to misappropriations and embezzlement of public funds. Sometimes even, defalcation occur. All these occur because there wasn’t effective control of book of accounts and the assets to the business. In short, all these factors motivated the researcher to try into facts of and rudiment of auditing and explores the impact of auditing and the use of auditing as means of avoiding these anomalies. So auditing should be carried out in all public organisation if actually the yield by these organisation would be satisfactory.




  1. Historical background of the study                            6
  2. Statement of problem                                                             7
  3. Objectives of the study                                                           10
  4. Research questions                                                      11
  5. Research hypothesis                                                    13
  6. Significance of the study                                                        14
  7. Scope, limitation and delimitations                            17
  8. Definition of some technical terms                             18


Review of related literature

  1. Auditing and accountability defined                          22
  2. Historical origin and development of auditing           34
  3. The meaning of public and civil service                      40
  4. Short note on public accountability                            41
  5. Government accounting procedures                           43
  6. The rate of internal audit department in public service50
  7. Statutory position, power and functions of he auditor general 54
  8. Audit report                                                                59


Research design and methodology

  1. Introduction                                                                64
  2. The research questions and hypothesis                       64
  3. Research design                                                                      66
  4. Data analysis techniques                                                         70
  5. Sample population                                                      71
  6. Sample test applied                                                     72
  7. Pilot study                                                                               74
  8. Questionnaire applied                                                             74
  9. Limitations of the methodology                                 76




Auditing As An Aid To Accountability A Case Study Of Enugu State Post Primary School Management Board (Ppmb)

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