AUDITING AS AN AID TO ACCOUNTABILITY
TABLE OF CONTENTS
Table of Contents
1.1 Background of the Study
1.2 Statement of Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Significance of the Study
1.6 Scope, Delimitation
1.7 Definition of Some Technical Terms
2.1 Auditing and Accountability Defined
2.2 Historical Origin and Development of Audit
2.3 The Meaning of Public and Civil Services
2.4 Short Notes on Public Accountability
2.5 Government Accounting Procedures
2.6 The Rate of Internal Audit Department in Public Sector
2.7 Statutory Position, Power and Functions of the Auditor General
2.8 Audit Report
RESEARCH DESIGN AND METHODOLOGY
3.1 Research Design
3.2 Area of Study
3.3 Population of the Study
3.4 Sample all Sampling Procedures
3.5 Instrument for Data Collection
3.6 Validation of Research Instrument
3.7 Method of Data Colleton
3.8 Method of Data Analysis
PRESENTATION AND ANALYSIS OF DATA
4.2 Presentation of Data
DISCUSSION, RECOMMENDATION AND CONCLUSION
5.1 Discussion of Research Findings
It is in recognition of these facts that an effort is made in this research work to show the impact of auditing in public sector.
For the sake of clarity an orderly presentation of relevant materials, the body of this work is divided into five chapters.
From the findings of this study, the researcher observed from the hypothesis test that auditing as a watchdog in the Enugu State Post Primary School management board. This point was supported by a total of fifty six respondents out of eighty (80).
The researcher also went through the relevant sections of the constitution relating to audit and it was found out that the conclusion confers a total independence on audit department; this has conferred the audit department on opportunity to report its findings without fear or favour.
Some points were recommended in this research work towards solving or minimizing the problems binding the effective performance of the auditors.
1. Establishment of panel on the implementation of the audit report.
2. Increase the staff strength of the state audit
3. Employ qualified accountants into the public several.
1.1 BACKGROUND OF THE STUDY
This question by how to increase efficiency and positive result in audit work in the public sector is a perennial problem in Nigeria, and one that is increasingly warning the generality of the people of this country.
The response has been to upgrade the quality to audit staff and widening of the power conferred on audit institution in the public sector. The need for the training of audit staff in modern techniques of auditing which is mere effective and result oriented rather than restricting them to the traditional method of “trick and turnover” which is inadequate and outdated.
Public sector auditing is centered towards ensuring the proper and efficient use of public funds, development of sound financial management, he orderly executive administrative activities and the communication of information to the public through the publication of objective reports since these are necessary for the stability and development of the nation, there is the need to map out the machineries and methods of carrying out a research that functions effectively as a to achieve a desired result.
In the past, the emphasis of on audit was on the traditional methods of auditing which has been mainly the compliance audit, seeing that all books and records comply with the laid down procedures and regulation. But now, there is the need for a shift of emphasis to modern concept of effectiveness and efficiency.
Based on these individual views of auditing and it’s functions, the researcher took a keen inherent to rest empirically auditing as on aid to accountability to the Enugu State post primary school management board (PPMB).
The increasing incidence of fund and misappropriation of public fund and property by the accounting officers and chief executives in the Enugu state post primary school management board possess a question as to whether auditing plays any role towards ensuring proper accountability in the state public sectaries.
Auditing is meant to control, deter and find out any fraud or misappropriation of public fund or property by officers entrusted with such duties. It is because of this numerous task that the Enugu state audit department was established to appraise the work of those entrusted with the responsibility of accountability.
Government undertakes varies transactions through its representative or agencies and as such they are required by law to give account of their stewardship. To achieve these purpose, the constitution of the federal republic of Nigeria provide a law established audit departments both at the federal and state levels section 125 (1) of the 1999 constitution provides that there shall be and auditor general for each state of the federation who shall be appointed in accordance with the provision of section 126 of this constitution. The sub-section (2) of this section provides that the public accounts of a state and all offices, ministries, parastatals and the courts of the state shall be audited by the auditor-general for the state who shall submit his reports to the house of Assembly of the state concerted, and for that purpose the auditor-general or any person authorized by him in his behalf shall have access to all the books, records, returns and other documents relating to those account.
The sub-section (3) of this constitution also states that nothing sub-section (2) of this constitution shall be constrained as authorizing the auditor-