ROLE OF INTERNAL AUDITOR IN STOCKTAKING
ABSTRACT: This research has been designed for the study of the role of internal auditors in stocktaking especially as a case study Total Nigeria Limited. Internal auditing and stocktaking in recent time has proved to be a hard nut which auditors have not fund easy to crack total Nigeria Limited is a company, which concentrated much on the marketing of petroleum products, through diverse fictions and now being made towards such areas like agriculture. Chapter one of this work gives a general introduction of the work by explaining both auditing and stocktaking. Problem statement, purpose of he study, significance of the study and scope and limitation of the study were also dealt with in chapter one most of the audit terms used in the project were defined in chapter one. Chapter two shows the review of related literature and studies. In the review, the role of the internal auditor under the law (statute) internal auditing and stocktaking were reviewed. Chapter three formed the research methodology and procedure. It shows all the methods used by the research in getting all the information for the project. In chapter five problems of the internal audit, implications, recommendation and summary were made, based on the findings. Efforts were also made to make this work interesting and it is hoped that it will be of great help to anyone that comes across it.
TABLE OF CONTENTS
CHAPTER ONE: INTRODUCTION
- Background of the study 1
- Statement of problem 5
- The purpose of the study 6
- Scope of the study 8
- Limitation of the study 10
- Significance of the study 11
- Definition of terms 12
CHAPTER TWO
2.0 REVIEW OF LITERATURE
- The role of internal auditor under the law statute 16
- Internal auditing 17
- Stock taking 39-56
CHAPTER THREE
3.0 Research Methodology 56
- Research design 56
- Area of study 56
- Population 57
- Sample and sampling techniques 57
- Instrument for data collection 58
- Validity of the research instrument 59
- Reliability of research instrument 60
- Method of collecting data 60
- Method of data analysis 61
CHAPTER FOUR
- Data analysis and presentation 62
4.1 Summary of results 67
CHAPTER FIVE
- Summary of findings, conclusion, recommendation
and implications of the research findings 68
- Discussion of results/finding 68
- Conclusion 69
- Implication of the research findings 70
- Recommendation 71
- Suggestions for further research 72
- Limitation of the study 73
- Reference 74
Appendix 75
Questionnaire 77