IMPACT OF INTERNAL AUDIT AND ACCOUNTABILITY ON GOVERNMENT MINISTRIES / EXTRA MINISTERIAL DEPARTMENTS

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IMPACT OF INTERNAL AUDIT AND ACCOUNTABILITY ON GOVERNMENT MINISTRIES / EXTRA MINISTERIAL DEPARTMENTS

Abstract

This research work sought to evaluate the Impact of Internal Audit and Accountability on government ministries and extra ministerial department using the office of the Auditor – General of Enugu State of Nigeria as a case study. Pursuant to this, the researcher employed a population size of 54 staffers of the office of the Auditor-General out of which 36 were randomly selected as the population sample. The researcher also employed percentage frequency, tabular as well as the chi-square statistical tools in the analysis of the data collected. The researcher’s findings show that basically that without adequate internal auditing and accountability in most government ministries and government Parastalls, the public service will grind to a halt. The researcher thus, recommends that owing to the importance of audits and accountability in all area of any establishment, the function of the internal audit departments in government offices should be enhanced to enable it performance maximally and more creditably to overall wellbeing of the various government ministries and establishments.

TABLE OF CONTENT

CHAPTER 1:

INTRODUCTION

Background to the Study

Statement of the Problem

Purpose of the Study

Significance of the Study

Scope of the Study

Research Questions

Null Hypothesis

CHAPTER 2:

REVIEW OF RELATED LITERATURE

The concept and Nature of Auditing

Government Audit Department

The Concept of Accountability

CHAPTER 3:

RESEARCH METHODOLOGY

Research Design

Area of Study

Population of the Study

Sample and Sampling Procedure

Validation of Instrument

Reliability of Instrument

Method of Data Collection

METHOD OF DATA ANALYSIS

CHAPTER 4:

DATA PRESENTATION AND RESULTS/FINDINGS

Data Presentation And Results

Hypothesis Testing

SUMMARY FINDINGS

CHAPTER 5:

DISCUSSION OF RESULTS/ FINDINGS, CONCLUSION AND

RECOMMENDATIONS

Discussion Of Results

Discussion Of Results

Conclusion

Suggestions For Further Research

Limitations Of The Study

References

Appendix

Questionnaire

chapter ONE

introduction

Background of the Study:

the practices of auditing originated from the necessity to impose some system of check upon persons whose business involves to record the receipt and disbursement of money on behalf of theirs. However, due to the crudeness of accounting methods in the early stages of civilization individuals checked accounts for themselves.

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IMPACT OF INTERNAL AUDIT AND ACCOUNTABILITY ON GOVERNMENT MINISTRIES / EXTRA MINISTERIAL DEPARTMENTS

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