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THE EFFECTIVENESS AND EFFICIENCY OF INTERNAL AUDIT AS TOOL FOR MANAGEMENT CONTROL
ABSTRACTS
The nation of an audit for being a watch dog gradually changing for the better as internal auditing has undergone tremendous changes in the decent past. The actual functions of the auditor are often shoulder in secrecy major roles of internal auditing have been clear to majority of people in the society. In view of numerous corrupt practice frauds and embezzlements often be questional it is the realization of this that the researcher set out to look critically into internal audit and internal control department.
TABLE OF CONTENT
COVER PAGE I
TITLE PAGE II
APPROVAL PAGE III
DEDICATION IV
ACKNOWLEDGMENT V
ABSTRACTS VI
TABLE OF CONTENT VII
CHAPTER ONE
INTRODUCTION 1
BACKGROUND OF THE STUDY 2
STATEMENT OF PROBLEM 5
SCOPE OF THE STUDY 6
DEFINITION OF TERMS 7
CHAPTER TWO
REVIEW OF RELATED LITERATURE 12
DEFINITION OF AUDITING 12
INTERNAL AUDIT 16
INTERNAL CHECK 19
INTERNAL CONTROL 21
ELEMENT OF INTERNAL AUDIT 24
METHOD AND PROCURE OF INTERNAL AUDIT 29
DIFFERENCE BETWEEN INTERNAL –
AND EXTERNAL AUDITOR 31
TYPES OF INTERNAL CONTROL 35
NATURE OF INTERNAL AUDITING 38
QUALITIES REQUIRED OF AN –
INTERNAL AUDITOR 39
RELIANCE ON THE WORK OF –
INTERNAL AUDITOR 40
CHAPTER THREE
SUMMARY OF FINDING 46
RECOMMENDATION 47
CONCLUSION 49
BIOGRAPHY
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