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 CONTENT

TITLE PAGE

APPROVAL PAGE

DEDICATION

ACKNOWLEDGMENT

ABSTRACT

TABLE OF CONTENTS

CHAPTER ONE

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 TWO

REVIEW OF LITERATURE

THE CONCEPT AND NATURE OF AUDITING

GOVERNMENT AUDIT DEPARTMENT

THE CONCEPT OF ACCOUNTABILITY

SUMMARY OF RELATED LITERATURE REVIEWED

CHAPTER THREE

RESEARCH DESIGN

AREA OF STUDY

POPULATION OF THE STUDY

PROCEDURE

INSTRUMENT FOR DATA COLLECTION

VALIDATION OF INSTRUMENT

RELIABILITY OF INSTRUMENT

METHOD OF DATA COLLECTION

METHOD OF DATA ANALYSIS

CHAPTER FOUR

DATA PRESENTATION AND RESULTS

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

HYPOTHESIS TESTING

SUMMARY FINDINGS

CHAPTER FIVE

DISCUSSION OF RESULTS

IMPLICATION OF THE RESEARCH RESULTS

RECOMMENDATIONS

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 15^th 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.