GOVERNMENT INTERNAL AUDIT ACCOUNTABILITY IN MINISTRIES / EXTRA-MINISTERIAL DEPARTMENT.
A CASE STUDY OF THE OFFICE OF THE AUDITOR-GENERAL OF ENUGU STATE
This study is intended to find out the impact of government internal audit and accountability in ministries and Extra – ministerial in Nigeria context specifically.
The literature review describes the various internal audit and accountability in ministries and extra-ministries and efficient application so that the funds general within these entities are properly utilized and accounted for by the responsible officials.
The arrangement of the topic discussed in reviewing the literature was designed to supported the hypothesis which form the basis of the study.
TABLE OF CONTENTS
BACKGROUND TO THE STUDY
STATEMENT OF THE PROBLEM
PURPOSE OF THE STUDY
SIGNIFICANCE OF THE STUDY
SCOPE OF THE STUDY
REVIEW OF LITERATURE
THE CONCEPT AND NATURE OF AUDITING
GOVERNMENT AUDIT DEPARTMENT
THE CONCEPT OF ACCOUNTABILITY
AREA OF STUDY
POPULATION OF THE STUDY
INSTRUMENT FOR DATA COLLECTION
VALIDATION OF INSTRUMENT
RELIABILITY OF INSTRUMENT
METHOD OF DATA COLLECTION
DATA PRESENTATION AND RESULTS
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
DISCUSSION OF RESULTS
DISCUSSION OF RESULTS
IMPLICATION OF THE RESEARCH RESULTS
SUGGESTIONS FOR FURTHER RESEARCH
LIMITATIONS OF THE STUDY
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.