A CRITICAL ANALYSIS ON VALUE FOR MONEY AUDIT ON PUBLIC SECTOR OF AN ORGANIZATION. (A CASE STUDY OF SELECTED PARASTATALS IN ENUGU STATE).
NUMBERS PAGES -75 RESEARCH TYPE:- PROJECT AMOUNT :- ₦2500
ABSTRACT
Auditing has existed as long as man has been required to account for their transactions. A famous example is in St. Mathew’s Gospel (Chapter 25) when the rich man went on a journey and delivered his goods to a servant to look after them while he was away. On his return, he asked each of these servants to account for the goods with which he had been entrusted.
In the ancient ages, great land owners would not manage their own land, but would appoint stewards to manage their own land for them. The account of these land owners were checked by having them called out by those who gave them to those in authority (land owners) for hearing otherwise called stewardship accounting.
Auditing can be defined as the process of an independent examination of vouchers, internal control system and financial statements of an organization by a person or a group of persons called auditors so that the auditors can form and express opinion whether the vouchers, internal control system and financial statement, give a true and fair view of the organization.
TABLE OF CONTENTS
Approval page ii
Certification iii
Dedication iv
Acknowledgement v
Abstract vii
CHAPTER ONE: INTRODUCTION
1.1 Background of the study 1
1.2 Statement of problem 4
1.3 Objective of study 5
1.4 Research questions 6
1.5 Research hypotheses 6
1.6 Significance of the study 7
1.7 Scope of the study 8
1.8 Companies Profile 8
1.9 Limitation of the study 9
1.10 Definition of terms 10
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 INTRODUCTION
2.2.1 DEVELOPMENT OF THE MODERN AUDIT.
2.2.2 DRAMATIS PERSONAE IN AUDIT
2.2.3 NEED FOR AUDIT
2.2.4 OBJECTIVES OF AUDITING
2.2.5 MERITS OF AUDITING
2.2.6 DEMERITS OF AUDITING
2.2.7 USERS OF AUDITED STATEMENT
2.3 THE PUBLIC SECTOR
2.3.1 DEFINITION OF PUBLIC SECTOR
2.4 HISTORICAL BACKGROUND OF VALUE FOR MONEY AUDIT
2.5 CONCEPTS OF VALUE FOR MONEY AUDIT
2.5.1 CHARACTERISTICS OF VALUE FOR MONEY AUDIT
2.5.2 TYPES OF VALUE FOR MONEY AUDITS
2.5.4 THE ROLE OF VALUE FOR MONEY AUDIT
2.6 STANDARD IN THE APPLICATION OF VALUE FOR MONEY AUDIT
2.8 AUDIT OF CORPORATIONS AND PARASTATALS
CHAPTER THREE: RESEARCH METHODLOGY
3.1 Research design 36
3.2 Sources of data 37
3.3 Area of the study 38
3.4 Population of the study 38
3.5 Determination of the sample size and sampling technique 39
3.6 Validity and reliability test of the instrument 40
3.7 Method of data collection 41
3.8 Techniques for data analysis 41
3.9 Decision criterion for validation of Hypothesis 43
CHAPTER FOUR: PRESENTATION OF DATA, INTERPRETATION AND ANALYSIS OF DATA
4.1 Presentation of data 44
4.2 Test of hypotheses 57
4.3 Discussion of findings 72
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of findings 73
5.2 Conclusion 74
5.3 Recommendations 74
Bibliography 76
Appendix 1 78
Appendix 2 79
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