ABSTRACT
This study is based on the role OF AUDITING IN controlling of fraud in government establishment with a particular reference of federal pay office Enugu.
Based on the poor planning control of an organization finance by the mangers in charge. Which has affected the growth of the parastatals .
Therefore it is my intention of find out the role of auditing in government establishment I want people to know that a manager is expected to account for what was left under his care. It is my desire to show case the importance of auditing to government establishment. An auditing to government establishment. An organization that does not audit her finance may lead to the following:-
1. Loss in shareholder fund
2. It retards the growth of the parastatals
3. The reputation of the company will be at stake f
Finally, if proper care is taken towards auditing , the purpose of these parastatals should be achieved and the presence of the auditor will be felt in every section, department and staff of the management.
TABLE OF CONTENTS
Title page i
Approval page ii
Dedication iii
Acknowledgement iv
Abstract v
Table of Contents vi
CHAPTER ONE:
INTRODUCTION
1.1 Background of the study 1
1.2 Statement of Problem 3
1.3 Objective of the study 5
1.4 Research Questions 6
1.5 Hypothesis 6
1.6 Scope and limitation of the study 7
17. Significance of the study 8
1.8 Definition of terms 9
CHAPTER TWO:
LITERATURE REVIEW
2.1 Historical Background of Auditing 12
2.2 The Prevention of Fraud 14
2.3 The First Auditor, The First Act and Class 16
2.4 Qualities of An external Auditor 20
2.5 Auditing Procedures 24
2.6 Uses of Audit Reporting to ENADP 28
2.7 Importance of Auditing 29
2.8 Auditing in a Computer Environment 29
2.9 Objective of an Audit Department in a
Government Parastatals 31
2.10 Management of an Audit Department 32
CHAPTER THREE:
RESEARCH DESIGN AND METHODOLOGY
3.1 Research Design 35
3.2 Area of study 36
3.3 Population of study 36
3.4 sample and sampling technique 37
3.5 Instrument of Data Collection 39
3.6 Validity of Instrument 41
3.7 reliability of instrument 42
3.8 Method of Data collection 42
3.9 Method of Data Analysis 43
CHAPTER FOUR:
DATA PRESENTATION AND ANALYSIS
4.1 Data Presentation 45
4.2 Data analysis 45
4.3 Interpretation of result 62
CHAPTER FIVE:
DISCUSSION OF FINDINGS, CONCLUSION,
RECOMMENDATION AND LIMITATION
5.1 Discussion of findings 68
5.2 Conclusion 69
5.3 Recommendation 70
5.4 Limitation of study 71
5.5 Implication of study 71
5.6 Suggestion for further studies 71
Reference
Appendix I
Questionnaire
