IMPACT OF INTERNAL AUDIT AND ACCOUNTABILITY ON GOVERNMENT MINISTRIES / EXTRA MINISTERIAL DEPARTMENTS (A CASE STUDY OF THE OFFICE OF THE AUDITOR GENERAL OF ENUGU STATE, NIGERIA)
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IMPACT OF INTERNAL
AUDIT AND ACCOUNTABILITY ON GOVERNMENT MINISTRIES / EXTRA
MINISTERIAL DEPARTMENTS
(A CASE STUDY OF THE
OFFICE OF THE AUDITOR GENERAL OF ENUGU STATE, NIGERIA)
abstract
This research work sought to evaluate
the Impact of Internal Audit and Accountability on government ministries and
extra ministerial department using the office of the Auditor - General of
Enugu State of Nigeria as a case study. Pursuant to this, the researcher
employed a population size of 54 staffers of the office of the Auditor-General
out of which 36 were randomly selected as the population sample. The
researcher also employed percentage frequency, tabular as well as the
chi-square statistical tools in the analysis of the data collected. The
researcher’s findings show that basically that without adequate internal
auditing and accountability in most government ministries and government
Parastalls, the public service will grind to a halt. The researcher thus,
recommends that owing to the importance of audits and accountability in all
area of any establishment, the function of the internal audit departments in
government offices should be enhanced to enable it performance maximally and
more creditably to overall wellbeing of the various government ministries and
establishments.
TABLE OF CONTENT
CHAPTER 1:
INTRODUCTION
Background to the
Study
Statement of the
Problem
Purpose of the Study
Significance of the Study
Scope of the Study
Research Questions
Null Hypothesis
CHAPTER 2: REVIEW OF RELATED LITERATURE
The concept and Nature of Auditing
Government Audit Department
The Concept of Accountability
CHAPTER 3: RESEARCH
METHODOLOGY
Research Design
Area of Study
Population of the Study
Sample and Sampling
Procedure
Validation of Instrument
Reliability of Instrument
Method of Data Collection
Method of Data Analysis
CHAPTER 4: DATA
PRESENTATION AND RESULTS/FINDINGS
Data Presentation And
Results
Hypothesis
Testing
Summary Findings
CHAPTER 5: DISCUSSION
OF RESULTS/ FINDINGS, CONCLUSION AND RECOMMENDATIONS
Discussion Of Results
Discussion Of Results
Conclusion
Suggestions For Further Research
Limitations Of The Study
References
Appendix
Questionnaire
chapter
ONE
introduction
Background of the
Study:
the
practices of auditing originated from the necessity to impose some system of
check upon persons whose business involves to record the receipt and
disbursement of money on behalf of theirs. However, due to the crudeness of
accounting methods in the early stages of civilization individuals checked
accounts for themselves. The impetus given to trade and commerce in the 15th
century by the Renanssance resulted to the discovery of a more scientific
system of accounting and in 1494 LUCCA PACIOL, an Italian publisher of the
principle of Double Entries Book-keeping in Venice. Thus, by this discovery it
because possible to record all sort of merchandise transactions involving all matters
of accounts and this development resulted to the application of Audit on these
records.
The mechanical invention of the
Eighteenth centuries which lead to the industrial revolution coupled with
increased need for financial assistance to finance ambigions projects explained
the emergence of several joint stock companies and corporate under-takings
utilizing enormous capital under the management of few individuals. Under these
circumstances the advantages to be gained by utilizing the services of
professional auditor were apparent to be commercialized publicly, generally to
force the operator of these enterprises to account for the results of all
transactions under-taking by them, on the company behalf during the period of
stewardship.
In order to attest for the emergence of
auditing as a profession, it is widely accepted that autonomous expertise and
the service ideal are not most distributive attributes of a profession,
together with the existence of a systematic body of knowledge and authority recognized
by the client or user. All these have been defined for and are true of
auditing.
The need for auditing mostly government
audit exist in the operations of government and institutions. Based on the
above management, burden has become of greater importance because of wider
delegation of authority and responsibility.
The need for honest, candid public
disclosure exist for federal state and local government expands an increasing
scheme of the gross material product and in so doing relied upon the communication
of financial data to ensure that the cost it involves are reasonable for
regardless of weather the project be a mass transit system or foreign aid
programme the financial problems of federal state and local government in
recent years is a further reminder that all organisation must be held
accountable for proper management of resources entrusted to them if they are
changed. Efficient allocation of materials and financial resources necessities
that industries, organization enbitus are subjected to goods accounting and
reporting since it forms an effective means of assessing capability. Inadequate
accurate reporting on the other hand conceal waste and inefficiency and thereby
present our economic resources from being allocated in a material manner.
Most of the materials policies, such as
developing energy resources, controlling inflation and increasing employment
rely directly on qualitative management of economic activities and the
communication of these data. Undisputably the whole essence of audit is to
ensure accountability and rendering of accounts of stewardship to whom one is
responsible. The fundamental tenet of a democratic society holds that
government and the authority for applying them have a responsibility to render
a full account of their activities. Accountability is inherent in government
process and could vividly be understood as the dept of responsibility or
explanation one person owes for his action or conduct to a superior officer. It
identifies the reasons for which the public resources have been diverted as
well as the manner and effort of their application.
Accountability involves expenditure of
funds and the placing of legal boud on services delivering. If the job is not
done according to specification, the owner has a redress to exercise some
sanctions or penalty on such a person or group upon which services is
communicated, and responsible for planning and implementing strategies which
provides that services. It is this expertise that constitutes the main problem
that necessitate concern. Thus it provides a significance for a research.
Statement of the
Problem:
Specifically, the problems perceived
which inspired the research into this study are as follows:
1.
The public sector lacks trained personnel posed of technical skill to meet
challenges in the public sector, Hence, the problem of poor staff composition
is evidence in the audit department.
2.
The financial regulation which guides the principle in government auditing
restricted the Audit functions of the Auditor – General is not broadened
enough.
3.
Audit Department in practice is subjected to excessive control by the
politicians and senior government officials. This has rendered the independence
of the department inadequate.
4.
The Authority of the office of Auditor – General is not strengthened enough to
meet audit challenges in ministries and Extra – ministerial Department.
Purpose of the
Study:
This study so predicated on the
evaluation of government audit in relation to accountability in ministries /
Extra – ministerial Department. Therefore, the purpose of this study include:
1.
To determine to what extent that public sector lacks trained personnel to meet
up with challenges.
2.
To find out the financial regulation which guides the principle in government
auditing that restricted the Audit functions of the Auditor – General, not
broadened enough;
3.
To ascertain the extent the Audit department in practice is subjected to
excessive control by the politicians and senior government officials, which
have rendered the independence of the department inadequate.
4.
To find out the extent the authority of the office of the Auditor – General and
discover if it is stronger or strengthened enough to meet Audit challenges in
ministries / Extra – ministerial Departments.
Significance of The
Study:
Applicating public outlay as regards
financial irresponsibility that had resulted in the Mis-management of available
Limited resources in our public sector. It becomes obvious that this work will
find application to the public sector.
This would as well contribute immensely
to the revolving a verile and formidable audit Department which is fully
equipped to meet audit challenges of the times hence it present high level of
fraudulent practices.
It will also help in improving staff
which would enhance accountability in ministries / Extra – ministerial
Departments.
To provide basic information on the
authority of the Auditor – General and the strength to meet challenges in
ministries / Extra – ministerial Departments.
This would as well improve the
relationship between the Audit staff and the rest of the staff who thinks that
auditing is something else.
It will as well unfold the financial
regulation which restricted the Audit functioning of the Auditor – General.
This work will as well ensure useful
solution to staff composition problem which exist in Audit Department and
as well realization of the audit functions.
Moreover, not much literature has been
written on this area, hence the study will find application in the polytechnics
and Higher Institutions and Libraries as it will contribute to stock of
knowledge.
Scope of the Study:
The scope of this project board on
certain procedures in the ministries / Extra – ministerial Department with
reference to Audit – General, Enugu state.
Research Questions:
In other to adequately address the
problems already stated, four research questions were formulated to ensure clarity.
This research question originated from the background, statement of problem and
purpose of the study. For example:
i.
To what extent does public sector lack trained personnel to meet challenges in
the public sector?
ii.
To what extent does financial regulations which guides the principle in
government auditing restricted the Audit functions of the Auditor – General, it
is broadened enough?
iii.
To what extent does the Audit Department in practices is subjected to excessive
control by the politicians and senior Government officials?
iv.
To what extent does the authority of the Auditor – General do not strengthened
enough to meet Accountability challenges in ministries / Extra – ministerial
Department.
Nil Hypothesis:
For the purpose of handling this study
effectively, the null hypothesis have been empirically tested on the
generalization of assured relationship between government audit and
accountability in ministries / Extra – ministerial Department.
HO1 There is no significant
difference in the issue of senior and junior staff of state Audit on the Extent
lack of trained personnel in public sector affect its challenges.
HO2 There is no significant difference
between the senior and junior staff of state Audit on excessive control of
budget by politician and government officials.
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