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 pagei
Approval pageii
Dedicationiii
Acknowledgementiv
Abstractv
Table of Contentsvi
CHAPTER ONE:
INTRODUCTION
1.1Background of the study1
1.2Statement of Problem3
1.3 Objective of the study5
1.4 Research Questions6
1.5 Hypothesis 6
1.6 Scope and limitation of the study7
17. Significance of the study8
1.8Definition of terms9
CHAPTER TWO:
LITERATURE REVIEW
2.1Historical Background of Auditing12
2.2The Prevention of Fraud 14
2.3The First Auditor, The First Act and Class16
2.4Qualities of An external Auditor20
2.5Auditing Procedures24
2.6Uses of Audit Reporting to ENADP28
2.7Importance of Auditing 29
2.8Auditing in a Computer Environment29
2.9Objective of an Audit Department in a
Government Parastatals31
2.10Management of an Audit Department32
CHAPTER THREE:
RESEARCH DESIGN AND METHODOLOGY
3.1Research Design35
3.2 Area of study 36
3.3 Population of study 36
3.4 sample and sampling technique 37
3.5Instrument of Data Collection39
3.6 Validity of Instrument41
3.7 reliability of instrument 42
3.8Method of Data collection 42
3.9 Method of Data Analysis43
CHAPTER FOUR:
DATA PRESENTATION AND ANALYSIS
4.1Data Presentation45
4.2Data analysis 45
4.3 Interpretation of result 62
CHAPTER FIVE:
DISCUSSION OF FINDINGS, CONCLUSION,
RECOMMENDATION AND LIMITATION
5.1Discussion of findings 68
5.2Conclusion 69
5.3Recommendation 70
5.4Limitation of study 71
5.5Implication of study71
5.6Suggestion for further studies 71
Reference
Appendix I
Questionnaire
