ABSTRACT
This research work was conducted to evaluate the importance of internal auditing in an organization, a case study of Diamond Bank Plc, Ikot Ekpene Branch. And the main objective of the study was to assess the effectiveness of the internal auditing in enhancing efficient service delivery in an organization and to assess whether an organization with internal audit function is more likely to detect fraud, error and waste than those without. This study was conducted using the sampling technique in which 25 questionnaires were administered to the staff of Diamond Bank Plc, Ikot Ekpene Branch. Sample frequency and percentage method were used. Tables were used to analyze data. From the findings, it was evident that internal auditing are responsible for investigating and appraising internal control. The efficiency by which the various units of the organization are performed their assigned function and reporting their finding to the top management etc. In conclusion, it is believed that the roles played by internal auditing is vital for an organization to achieve its goals and objectives. It was recommended that an internal auditor should adopt a more friendly and relaxed approach in dealing with his colleagues and other staff of the organization.
TABLE OF CONTENTS
Title Page
Certification
Dedication
Acknowledgement
Abstract
Table of Contents
List of Tables
CHAPTER ONE
- Introduction
- Background of the Study
- Statement of the Problem
- Objectives of the Study
- Research Questions
- Significance of the Study
- Scope/Limitation of the Study
- Organization of the Study
- Definition of Terms
CHAPTER TWO
- Review of Related Literature
- Introduction
- Scope and Objectives of Internal Auditing in an Organization
- The Importance of Internal Audit Department Organization
- Internal Control and it Relationship with Internal Audit and External Audit
- Responsibility for Fraud Prevention and Detection by the Internal Auditors
- Advantages of an Audit to the Organization
- The role of Internal Auditing in Banking Operating
- Audit Approaches in a Computerized Environment.
End Notes
CHAPTER THREE
- Research Methodology
- Introduction
- Research Questions
- Area of the Study
- Population of the Study
- Sample and Sampling Technique
- Instrument for Data Collection
- Data Analysis Technique
- Introduction
CHAPTER FOUR
- Data Presentation, Analysis and Interpretation
- Introduction
- Data Presentation
- Data Analysis and Interpretation
CHAPTER FIVE
- Findings, Conclusion and Recommendation
- Findings
- Conclusion
- Recommendations
References
Appendices