IMPACT OF SUPERVISION ON MANAGEMENT EFFICIENCY IN BANKING INDUSTRY
ABSTRACT
This research studies the contributions of supervisory department as on effective to first bank of Nigeria PLC Enugu.
To guide the study four research question were formulates using questionnaires as a instruction. The data collection are analyzed using simple percentage.
Some of the findings among other are:
Internal audit (supervisor) department whereas effective management  control in banking organization.
Supervisory department encloses financial accountability in banking organization.
Supervisory department plays a significant role in effective utilization of organization fund by management.
The availability of supervisory department encourages efficiency among employees in building organizations.
We recommend that the entire staff of banks be adequately compacted and motivated towards a common organization goal, them management will be in a better position to see supervisor as honest helper to effective performance of the credit of job well done.
In the present volatile and dynamic economy of Nigeria a bank cannot survive without supervisory arm. Therefore recommend that all banks in Nigeria should have a supervisory department.           
TABLE OF CONTENT
CHAPTER ONE  
INTRODUCTION   
1.1              Statement of the problem and the purpose of the study
1.2              Rational of the study
1.3              Significance of the study
1.4              Definition of terms
CHAPTER TWO
REVIEW OF RELATED LITERATURE
CHAPTER THREE
HYPOTHESIS
3.1              Hypothesis
3.2              Methodology
3.3              Source/ location of data
3.4              Limitation of the study
CHAPTER FOUR
PRESENTATION OF DATA
Data analysis and findings
4.1              Presentational of data
4.2       Data analysis
CHAPTER FIVE
SUMMARY OF WORK, CONCLUSION RECOMMENDATION FOR FURTHER STUDIES
5.1              Summary of  the work
5.2              Conclusion
5.3              Recommendation for further studies                                                     
CHAPTER ONE
1.0       INTRODUCTION
1.1              STATEMENT OF THE PROBLEM AND THE PURPOSE OF STUDY
Internal auditing it can be defined as a review of operations and records sometimes continues undertaking with a business by a special assigned staff.  The main objective is to assure management that the internal chuck and accounting system are effective in design and operation.
1.                  The cases of increasing bad debts resulting form loans issued  to customers given problem to management as a result part of their income is now issued as a provision against these debts in view of requirement of the  prudential  guidelines for licensed banks issued by the CBN in 1990 financial years.
2.                  There is lack in economy and efficiency in operations. Transition records of  some banks made by employees are not in agreement with established procedures resulting in unbalanced books and records.
3.                  There is every recurring problems of bank manager granting credits (loans) over their discretional limits as approve by management without adequate security given this results in loan losses.
4.                  To identify and explain how supervision (internal auditing) can be of assistance towards achieving  effective bank management.   
1.2              RATIONAL OF THE STUDY
The rational of the study is
i.                    The identify and explain how supervision (internal auditing) can be of assistance towards achieving effective bank management.
ii.                  To find out whether bank management grant credit over their discretional limit  as approved  by management without adequate security given
iii.                To determine the number if bad debts resulting form loan issued to customers that has not been recovered and also whether adequate provision for bad debts.
iv.                To assure bank management that the internal check and accounting system are effective in design and operation.   
1.3              SIGNIFICANCE OF THE STUDY
It is hope that the result of the equity with be of immense benefit to supervisor  of bank external auditors the accounting profession bank management other operators in banking system and the state.
It is also hoped that when repots are proceed without any based consideration.
It will encourage everybody concerned to adhere to policies  standards and producer as well as promoting the strive towards the  collective achievement of the bank objective.   
1.4              DEFINITION OF TERMS
i.                    Supervisor: It can be defined as a person who supervises university students showing essays to their supervisor.
ii.                  Internal auditing:  It can be also defined a review of operations and records sometimes continues undertaking with a business by a special assigned staff. It is also a managerial control activity which functions by measuring and everlasting the effectiveness of other controls.
iii.                Internal control is defined  as not only internal financial and otherwise established by the management in order to carry on the business of the company in an orderly manner safeguard its assists and secure as far as possible the accuracy and reliability of its