TABLE OF
CONTENTS
TITLE PAGE
APPROVAL PAGE
DEDICATION
ACKNOWLEDGEMENT
TABLE OF CONTENT
CHAPTER ONE
INTRODUCTION
1.1
BACKGROUND OF THE STUDY
1.2
STATEMENT OF PROBLEM
1.3
OBJECTIVES OF STUDY
1.4
SCOPE OF STUDY
1.5
LIMITATIONS OF STUDY
1.6
DEFINITION OF TERM
CHAPTER TWO
2.0
LITERATURE REVIEW
2.1
REVIEW OF RELATED LITERATURE
2.2
MEANING OF PUBLIC SECTOR AND SERVICE
2.3
AUDITING PROCEDURES
2.4
MEANING OF INTERNAL CONTROL
2.5
THE ROLE OF INTERNAL CONTROL DEPARTMENT
2.6
OBJECTIVES OF AUDITING
CHAPTER THREE
3.0
SUMMARY
3.1
FINDINGS
3.2
RECOMMENDATION
REFERENCES
CHAPTER ONE
1.0 INTRODUCTION
Company performance is very important if such
a company
want to achieve its purpose of starting its
business without positive impact of any organization, it means that the way of
achieving the objectives when the business has commenced will be a difficult
situation for that organization. It is
obvious that the performances of companies sis not unto expectation. That is
why the researcher wants to know the impact auditing create in improving
companies performances.
Since companies have been encountering some
problems like fraud, misappropriation of funds and properties, lack of
effective management and others that made people to be asking whether auditing
plays any significant role towards ensuring efficiency and judicious use of
funds set aside for various purposes.
Some activities and programmes organized by
people as re- assumed to be done on behalf of the people. They are deserved to be assured that eh
resources which they put at the disposal of these programmes are effectively,
efficiently and economically managed since it is known that not all are
judicious in public affairs entrusted to them.
Therefore, for proper and efficient accountability,
it is obvious that auditors will manifest their principles to be able to arrive
at what is expected of them in order to be convinced that the financial
position of the organization as presented show a clear and fair view of the
organization.
Consequently, because of biased nature of the
organization as a result of poor investigation of the organization position,
past rulers have pledged to introduce a more responsible system of government
with accountability but their subsequent conduct has shown that they have
little or no understanding definition and application of efficiency in the
improvement of companies performances.
Auditing which is regarded as one of the
recently established professions turn out of the complexity of modern business
world. It becomes relevant so as to
discourage people from erring and to expose those that gave wrong account of
how they managed the funds and properties under their custody. The account or report is usually done by
means of financial statement. In order
to verify the true and fair view of this report an independent person is needed
to audit the account.