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Accounting Project Topics and Materials Preview

INTERNAL AUDITING AS A TOOL OF CONTROL IN FEDERAL GOVERNMENT PARASTATALS

INTERNAL AUDITING AS A TOOL OF CONTROL IN FEDERAL GOVERNMENT PARASTATALS

A CASE STUDY OF AHMADU BELLO UNIVERSITY TEACHING HOSPITALS ZARIA (ABUTH). INSTITUTE OF HEALTH ZARIA – NIGERIA.

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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 
 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

Enter Amount

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 24 HOURS

CALL OUR  CUSTOMERS CARE  OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

ABSTRACT

 

Auditing has been used by governments and Private Enterprises for a long period as a tool for efficient and effective management and control of their activities especially as it relates to their financial dealings.

This research work primarily discusses how the ABU teaching hospitals utilizes this all embracing technique in the management and control of its financial operations. It also focuses on identifying the inherent problems involved in adopting the technique and utilizing it accordingly and thus deriving the benefits therein.

The work is divided into four chapters, chapter one contains the general over review and consider the problems, objectives, scope and limitations of the survey methods.

Chapter two handles the literature review, while chapter three and four contain the operations, survey, data collection and analysis, conclusions and suggestions.

 

CHAPTER ONE: The General Overview

  1. Introduction

1.1    Statements of the problems

1.2    Objectives

1.3    Scope and Limitations of the research

1.4    Limitations

1.5    Research methodology

 

CHAPTER TWO: Review of the Related Literature

    1. Historical Evaluation of Auditing

 

    1. Definition of Auditing

 

    1. Classification of an Auditing

 

    1. Internal Auditing and Internal Control

 

    1. Internal Auditing

 

    1. Internal Control

 

    1. Definition of Internal Control

 

    1. Types of Audit in the Public Sector

 

    1. Internal Audit Control

 

  1. Internal Control in Government Organization

 

CHAPTER THREE:  Methodology, Data collection & Analysis 

  1. Historical Background of Ahmadu Bello University Teaching

Hospitals and Internal Audit Dept.

    1. Position of the Internal Control Audit Department

 

    1. Functions of the Internal Audit Department

 

  1. Sections in the Internal Audit Department and their

functions

CHAPTER FOUR

    1. The Internal Audit Report

 

  1. The Control System of Ahmadu Bello University

Teaching Hospital

    1. Key Control Areas

 

  1. The responsibility of Enforcing Internal Audit

reports and advises

    1. The need for computer based auditing system

 

  1. The Development of computer systems specialized topics

 

CHAPTER FIVE: Summary, Recommendations & Conclusions

    1. Summary, Recommendations and Conclusion

 

    1. Summary

 

    1. Recommendations

 

  1. Conclusion

References

 

CHAPTER ONE

 

  1. INTRODUCTION

In Nigeria, successive governments, since independence have set up autonomous organizations with legal independence and powers, having the initiative of private enterprises to carry on developmental activities of commercial or industrial nature. Thus, the emergence of Ahmadu Bello University teaching Hospitals with headquarters in Samaru Zaria is charged with the responsibility of accounting properly all financial activities undertaken by its management.

The need to institute both internal and external audit systems within organizations for efficient and effective financial monitoring, management and control was further necessitated by some prevalent economic pressure like the recession in the privatization and commercialization of most of government owned organizations, keen competition in the Nigerian business environment, the Structural Adjustment Programme (SAP), Industrial unrest and the renewed call by the government through War Against Indiscipline and Corruption (WAI-C) foir financial prudence, action and accountability by government functions.

Internal auditing is of fundamental importance as an effective means of ensuring the reliability of internal records for information and use, through proper internal control systems within an organization without which such records will present chaos and the whole system may fail to succeed for lack of orderliness, accuracy, reliability of information, safety of its assets and the general security of records.

Effective internal control is necessary to be able to determine whether all transactions have been reflected within accounting record. It is therefore, important to recognize that the auditor concerns himself with internal control throughout the clients organization and not merely within the finance and supplies department alone. He ought to understand the organizational operations as a whole, ascertain and evaluate the whole system of control operating within the organizations. An important aspect about controls is the fat that it has to be timely otherwise the whole exercise will be futile.

The internal auditor helps management to achieve organizational objectives effectively through his report. Such reports have to contain express opinion of the auditor on the areas he undertakes to audit. The nature and extent of the internal control system and internal auditing, appropriate to anyone organization is the management’s responsibility and depends on the organizations typology and geographical distribution.

The importance of internal control for internal audit purposes will be appreciated most in an organization like the Ahmadu Bello University Teaching Hospitals, whose activities are spread over various branches at different locations both within and outside Kaduna State.

 

1.1   STATEMENT OF THE PROBLEMS

A problem represents an unhealthy organizational atmosphere or a puzzle a phenomenon, event or happening. Having defined a problem, an insight is given as to the major problems that could be said to bedevil the internal auditing and control systems in Ahamdu Bello University Teaching Hpsitals. As is the tradition with government parastatals and organizations, the Ahmadu Bello University Teaching Hospitals have some of its problems as follows:

  1. Lack of a good system if financial monitoring and control.
  2. Lack of sufficient audit staff and other professional services to aid and effective audit conduct.

Lack of sufficient transport, financing

Accounting Project Topics and Materials Preview

THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON ACCOUNTABILITY IN PUBLIC SECTOR  

THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON ACCOUNTABILITY IN PUBLIC SECTOR  

(A CASE STUDY OF KADUNA POLYTECHNIC)

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COMPLETE MATERIAL  COST  N2,500 Or $10.  FRESH  PROJECT MATERIAL  COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.

THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 
 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

Enter Amount

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 24 HOURS

CALL OUR  CUSTOMERS CARE  OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

ABSTRACT

The impact of public sector accounting on accountability in public sector, a case study of Kaduna Polytechnic Kaduna. Accountability is the obligation on a person delegated with authority functions on fund to explain his actions. The study of accountability in the public sector is important since all government department and parastatal receive allocation from the Ministry of Finance hence there is the need to protect the interest of tax payers that makes available this funds. The major ways of encouraging public accountability is to make offices in government department to realize the significance of accountability. Through this study and other related studies. The study is significant because it determines the relationship between the various techniques of accountability in public sector. therefore the importance of this study cannot be overemphasised. The aims of this work is to acquaint public officers especially those given the responsibility of designing accounting system in public sector and other related organization as relates to public accountability. And to evaluate the level of accountability in the public sector and other similar organizations, it was however discovered that accounting system adopted by any public organization determines it efficiency and productivity.

 

CHAPTER ONE

  1. Introduction –        –         –         –         –         –         –         –         1
      1. Background of the study          –         –         –         –         –         1

     

      1. Statement of the problem –       –         –         –         –         –         2

     

      1. Objectives of the study – –         –         –         –         –         –         5

     

      1. Research hypothesis      –         –         –         –         –         –         6

     

      1. Significance of the study          –         –         –         –         –         6

     

      1. Scope of the study –        –         –         –         –         –         –         7

     

      1. Historical background of the case study –  –         –         –         7

     

    1. Definition of terms –         –         –         –         –         –         –         10

 

CHAPTER TWO

  1. Literature review –         –         –         –         –         –         –         11

     

      1. Accountability as a tool for progress –       –         –         –         11

     

      1. The role of internal audit –      –         –         –         –         –         15

     

      1. The role of internal control –   –         –         –         –         –         17

     

    1. Effect of Accurate record Keeping as a technique

Of Accountability in the Public Sectors —-22

2.5     Procedure in Public Auditing –         –         –         –         –         27

 

CHAPTER THREE

  1. Research methodology          –         –         –         –         –         31

     

      1. Introduction          –         –         –         –         –         –         –         31

     

      1. Population and sample size – –         –         –         –         —       31

     

      1. Sampling technique      –         –         –         –         –         –         32

     

      1. Sources and method of data collection –  –         –         –         32

     

      1. Method of data analysis –       –         –         –         –         –         33

     

    1. Justification for the choice –   –         –         –         –         –         34

 

CHAPTER FOUR

  1. Data presentation, analysis and interpretation –          –         36

     

      1. Introduction          –         –         –         –         –         –         –         36

     

      1. Presentation of Data –   –                  –         –         –         –         36

     

      1. Testing of hypothesis    –         –         –         –         –         –         35

     

    1. Summary of finding       –         –         –         –         –         –         47

 

CHAPTER FIVE

  1. Summary, conclusion and recommendations – –         –         50

     

      1. Summary – –         –         –         –         –         –         –         –         50

     

      1. Conclusion –         –         –         –         –         –         –         –         51

     

      1. Limitations of study –     –         –         –         –         –         –         52

     

    1. Recommendation          –         –         –         –         –         –         53

Reference

 

CHAPTER ONE

1.0     INTRODUCTION

1.1     BACKGROUND OF THE STUDY

For the purpose of fiscal accountability, there is first of all the auditor general whose position, powers, security of tenure; impartiality and independence are guaranteed by the constitution. It is his duty, through to regular auditing of accounts, to ensure that government department/parastatal and other public establishments spend funds appropriated for them in a proper manner, for the purpose for which the funds were appropriated and in accordance with government rules and regulations. He can surcharge offenders, refers cases of fraud and misappropriation to the policy and by yearly reports, left the legislature know how the funds that it had previously were appropriated and used.

Nigeria for the federal and state governments, are bodies known as the public accounts committees of which the auditor general duty is to scrutinize the accounts and establishment to question or examine those responsible and report to the legislature which appointed them. There is the legislature itself which are the sole sources of money supply for public, must scrutinize all elements of funds to carryout public service.

The budget sessions afford every sector effective:

  1. Are the internal control measure adequate to ensure public accountability
  2. What are impact of public accountability in Kaduna polytechnic
  3. What problems likely to be encountered as regards to effectiveness and economy

 

1.2     STATEMENT OF PROBLEMS

More often than not, public state and reactions addressed to how government resources are managed accounted for in the public sector organization have left much to be desired such statements and reactions have unfolded many impressions. Bill before examining these impressions let us look at what Dr. Bamye Akipa of Ahmadu Bello University, Zaria put together as public statement in the New Nigeria of Tuesday 25th June 1991.

Occasionally one runs into statements either in the mass media or conversation in respect of public resources such as follows:

  1. For all the taxes we are forced to what value we are getting for the money
  2. Government should not have approved the location of that project there, it is nothing but a white elephant project
  3. That contract price was unduly inflated

Accounting Project Topics and Materials Preview

THE CHALLENGES AND PROSPECTS OF AUDITING IN A COMPUTER ENVIRONMENT

THE CHALLENGES AND PROSPECTS OF AUDITING IN A COMPUTER ENVIRONMENT

(A Case Study Of Nigeria Mobile Telecommunication, Limited)

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COMPLETE MATERIAL  COST  N2,500 Or $10.  FRESH  PROJECT MATERIAL  COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.

THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 
 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

Enter Amount

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 24 HOURS

CALL OUR  CUSTOMERS CARE  OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

ABSTRACT

For any organization to function effectively and efficiently to achieve its desired goals and objectives, such an organization must have an efficient way of managing her daily operations, (Financial, Admin etc.). it is therefore a major corporate responsibility of the management to provide adequate measures which will facilitate the achievement of their set goals. This research work is aimed at determining the effect of audit in a computer environment. To buttress this point, Nigeria Mobile Telecommunication Limited (MTEL) Kaduna, is used as a case study. The auditing variables researched upon include financial and non  – financial variables. A sample size of 4 employees was drawn out of a research population of 37 members of staffs composed of managerial and non-managerial staff to answer the question in the question in the questionnaire administered to them. Also personal interview was conducted to supplement the information obtained from the questionnaires. However, in the course of the research, one hypothesis was used, “Computer Audit facilitate/enhance audit work,” the alternate hypothesis was accepted, while the null hypothesis was rejected, based on the data collected through the questionnaires administered and the proof of hypothesis. Based on the data collected and analyzed, the summarized fact were discovered that, the organization is aware of the positive effect of computer on the entire organization, yet computer audit in the account department are not still appreciated. Finally, I the researcher, recommend that the organization should not just know that computer audit facilitates/enhance audit work, but also adhere and apply it. When this is done it will enhance and facilitate accountability, gen1erally in the organization.

 

 

 

CHAPTER ONE

1.0    Introduction        —      —      —      —      —      —      —      1

1.1    Historical Background of Mtel —      —      —      —      3

1.2The statement of the problem        —      —      —      —      4

1.3    Aims and Objectives of the Study   —      —      —      —      5

1.4    Significance of the Study       —      —      —      —      —      6

1.5    Hypothesis —      —      —      —      —      —      —      —      7

1.6    Scope and Limitation    —      —      —      —      —      —      7

1.7    Definition of Term        —      —      —      —      —      —      8

 

CHAPTER TWO: (Literature Review)

2.0    Introduction        —      —      —      —      —      —      —      13

2.1    The Concepts of Auditing and Computer  —      —      —      13

2.2The Impart of Computers on Managers

And in a Business Organization       —      —      —      —      15

2.3Objectives of internal Control in a

Computerized Accounting System   —      —      —      —      17

2.4Weakness of the Tradition and Computer

Method of Auditing      —      —      —      —      —      —      24

2.5The Use of auditing trial in a business organization    —      29

2.6The Problem and benefit (Prospects)

Of Computer Auditing   —      —      —      —      —      —      33

 

CHAPTER THREE (Research Methodology)

3.0    Introduction        —      —      —      —      —      —      —      36

3.1    Research Design —      —      —      —      —      —      —      36

3.2    Area of the Study —      —      —      —      —      —      37

3.3    Research Population and Sample size      —      —      —      37

3.4    Instruments for Data Collection —   —      —      —      —      38

3.5    Validation/Reliability of Instrument —       —      —      —      38

3.6    Procedure for Data Collection —     —      —      —      —      39

3.7    Procedure for Data Analysis   —      —      —      —      —      39

 

CHAPTER FOUR (Data Presentation and Analysis)

4.0    Introduction        —      —      —      —      —      —      —      41

4.1    Presentation of Data    —      —      —      —      —      —      41

4.2    Data Analysis      —      —      —      —      —      —      —      46

4.3    Test of Hypothesis       —      —      —      —      —      —      46

4.4    Research Findings        —      —      —      —      —      —      47

 

CHAPTER FIVE (Summary, Conclusion and Recommendation)

5.0Introduction        —      —      —      —      —      —      —      49

5.1    Summary    —      —      —      —      —      —      —      —      49

5.2    Conclusion —      —      —      —      —      —      —      —      50

5.3    Recommendation         —      —      —      —      —      —      51

Bibliography        —      —      —      —      —      —      —      53

Questionnaire      —      —      —      —      —      —      —      55

Area Office/CSC Organongram MTEL)      —      —      —      57

 

 

CHAPTER ONE

 

  1. INTRODUCTION

Human being, either young, old, literate and illiterate are all product of their various environment i.e. the environment (internal or External) affects them either positively or negatively, even their work and inputs into anything, due to the rational and unpredictable nature of man, that makes them react to stimulants.

Before considering, the reaction towards auditing, auditing can be traced back to the ancient times where the receipts and payments of an estate or a manor were read to the lord or proprietor, or the head of a manor. It began more like a stewardship kind of dealings, where houses are entrusted into the hand of caretakers, who report to the landlord at the end of every month, etc. the origin of the word auditing is from a Latin word “Audire” (meaning to hear). At the beginning, the dealing was a kind of a sole – proprietorship business, since it involves a landlord and a steward/caretaker; but with industrial revolution, there was an increase in business transactions, which ushers in partnership, and other forms or types of business. Hence, financial transactions becomes much and the whole processes becomes complex and required more formal and improved accountability.

Considering the issue of audit reaction to the computer environment, it becomes proper to note that prior to the new era (computer) audit had already been in practice, though in a traditional/manual environment, as such, there are bound to be either challenges or prospects in the change to computer environment. This holds to the fact, that human beings react to changes in either positive or negative way, and they constitute the most important resources, in an organizational setup.

Over the years human beings had been used to a particular audit environments and it has become part of their routine work; so introduction of a new thing could and could not be a problem, irrespective of its future contribution, but as a result of human level of adoption to new things.

Hence, the starting point is how fast or slow, the organizations members of staff adopts to new policies, where this is in place, then the challenges and prospects can now be determined.

1.1   HISTORICAL BACKGROUND OF M-TEL

From M–TEL’s NEW IMAGE. A presentation to new members of the Mtel family October 2003. Mtel was established in 1996, to run the operations of NITEL’S Total Access Communication System (TACS).

It was merged with NITEL in April 2001 and demerge on 1st April, 2003. It has the vision of becoming, the number two mobiles operators in Nigeria in both consumer and business markets in five years, and have a reliable state of the art network infrastructure that meets the ever increasing demanding requirements of its customers and support a wide range of mobile voice and data service. Also, that its organization will have a “customer first” culture that is plainly visible by the respectful way it treats its customer and by the utmost care that is taken throughout the organization to maintain the promised service levels. And Mtel is aimed at achieving this vision through the telecommunication services it provides to the general public.

 

1.2   THE STATEMENT OF THE PROBLEM

The audit problems with organization today can be dealt with from two broad perspective i.e. technological problem and historical problems.

 

This sense of the technical problem has to do with lack of technological know how. Since audit in a computer environment is a modern or contemporary way of audit, it entails a formal or an informal training on how to

Accounting Project Topics and Materials Preview

THE IMPACT OF PLANT MAINTENANCE ON QUALITY PRODUCTIVITY IN NIGERIAN BREWERIES, KADUNA

THE IMPACT OF PLANT MAINTENANCE ON QUALITY PRODUCTIVITY IN NIGERIAN BREWERIES, KADUNA

Download our android mobile app for more materials

ORDER NOW

COMPLETE MATERIAL  COST  N2,500 Or $10.  FRESH  PROJECT MATERIAL  COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.

THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 
 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

Enter Amount

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 24 HOURS

CALL OUR  CUSTOMERS CARE  OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

ABSTRACT

This study examines the impact of plant and equipment maintenance on quality  Productivity in Nigeria Breweries. The research questions that guided the study were: How does plant and equipment maintenance affect the standard of production in Nigeria Breweries Kaduna? How does plant and equipment maintenance affect efficiency and speed of production in Nigeria Breweries? What is the effect of plant and equipment maintenance on quality production in Nigeria Breweries Kaduna, and what are the problems militating against plant and equipment maintenance in Nigeria Breweries Kaduna? A survey method was used for this study. The population consists of all the staff in the Production department of Nigeria Breweries Kaduna. Out of the population 120 people, so was selected using the simple random sampling technique? A questionnaire developed by the researcher based on the five liker scale format must used as the sole instrument of data collection. Mean scores was used to analyze the data obtained from the field. Research result indicates that plants and equipment maintenance effect efficiency and productions speed by safe guiding plant and equipments against breakdown which could cause error in production and consequently affect quality. This enhances the quality and as well as productivity in production due to uninterrupted production. In spite of this plant and equipment maintenance is confronted with constraint arising from the used of substandard spare part due to improper inspection of such part by procurement officers constant power out age and regular use of generator which affect  the health of plant and equipment.

 

CHAPTER ONE

1.1     Background of the study-    –         –         –         –         –         –         1

1.2     Statement of the problem-   –         –         –         –         –         –         3

1.3     Objectives of the study-        –         –         –         –         –         –         3

1.4     Significance of the study-     –         –         –         –         –         –         4

1.5     Research Questions-   –         –         –         –         –         –         –         5

1.6     Scope of the study-      –         –         –         –         –         –         –         5

1.7     Limitation of the study         –         –         –         –         –         –         6

CHAPTER TWO – LITERATURE REVIEW

2.1     Introduction                  –         –         –         –         –         –         –         8

2.2     The concept of maintenance of plant and equipment in factory     10

2.3     The concept of quality production –         –         –         –         –         11

2.4     Fundamental requirement of plant and equipment maintenance  13

2.5     The technique used in plant maintenance       –         –         –         16

2.6     The relationship between quality and production    –         –         20

2.7     The impact of plant and equipment maintenance on quality           production –         –         –         –         –         –         –         –         –         22

2.8     The constraint of plant and equipment maintenance        –         23

2.9     Summary of findings   –         –         –         –         –         –         –

 

CHAPTER THREE: METHODOLOGY

3.1     Introduction                  –         –         –         –         –         –         –         26

3.2     Research design –         –         –         –         –         –         –         –         26

3.3     Area of the study         –         –         –         –         –         –         –         26

3.4     Population of the study         –         –         –         –         –         –         27

3.5     Sampling size and sampling technique  –         –         –         –         27

3.6     Instrument of data collection         –         –         –         –         –         27

3.7     Validation of instrument      –         –         –         –         –         –         28

3.8     Reliability of instrument      –         –         –         –         –         –         29

3.9     Method of data collection     –         –         –         –         –         –         29

3.10   Method of data analysis       –         –         –         –         –         –         30

 

 

 

CHAPTER FOUR

4.1     Introduction        –         –         –         –         –         –         –         –         31

4.2     Characteristic of respondents        –         –         –         –         –         31

4.3     Data Analysis-    –         –         –         –         –         –         –         –         34

4.4     Summary of findings   –         –         –         –         –         –         –         42

4.5     Discussion of Findings          –         –         –         –         –         –         43

CHAPTER FIVE

SUMMARY CONCLUTION AND RECOMMENDATIONS

5.1     Introduction        –         –         –         –         –         –         –         –         46

5.2     Summary   –         –         –         –         –         –         –         –         –         46

5.3     Conclusion –         –         –         –         –         –         –         –         –         48

5.4     Recommendation         –         –         –         –         –         –         –         48

5.5     Suggestions for Further Study      –         –         –         –         –         49

Bibliography       –         –         –         –         –         –         –         –         51

 

CHAPTER ONE

INTRODUCTION

1.1    Background of the Study

          Plant maintenance is the comprehensive management of machineries and fool in a factory. This could take the form of preventing of breakdown through extensive lubrication of machine, detection of fault carryout minor repairs and replacement of obsolete spare parts at interval to enhance efficient production and consequently enhance quality and productivity (Edward, 2007).

 

Maintenance of plant and equipment use in production lead to the production of high quality product, increase speed of production and enhance the overall plant performance. The maximum utilization of maintenance resources enhance cost reduction or controls a substantial part of the total operating budget in most plants as well as reduction in total labour cost through increase speed of production and efficiency. The impact of maintenance of plant cannot be overemphasized sequel to it importance in enhancing the quality of production.

In recent years, a firm has given more attention to the quality of the product or services they produce. The act of monitoring and improving the quality of product and services produce is commonly referred to as total quality management. Which gives emphasis on production efficiency the ability to produce products at a low cost? This will consequently give a firm competitive advantage.

It is against this that most firms embark on plant maintenance in order manufacture high quality product efficiently to reduce cost and make high sales.

However, most firms use the wrong technique of maintenance sequel to cost reduction but incur such cost when breakdown interacts with production leading great loss.

It is against this background that the researcher sees the subject matter, the impact of plant and equipment maintenance on quality production as an issue worthy of being investigated. Putting a searchlight on Nigeria breweries Kaduna plant.

1.2    Statement of the Problems

The inability of an organization to effectively maintain its plant and equipment result in poor product quality, reduction in production speed, or affect other factors that limit overall plant performance. This subsequently leads to production failure in the market and could lead the collapse of an organization. It is against this,

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AN EVALUATION OF THE ROLE OF INTERNAL AUDITORS IN A CONSTRUCTION COMPANY

AN EVALUATION OF THE ROLE OF INTERNAL AUDITORS IN A CONSTRUCTION COMPANY

[A CASE STUDY OF NALADO CONSTRUCTION COMPANY LIMITED, KADUNA]

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ABSTRACT

The role of internal auditors in construction companies cannot be overemphasized. This research work is aimed at assessing the role of internal auditors in a construction companies in Kaduna State. The sample size is Nalado Construction Company, Kaduna. Both primary and secondary methods were used to collect data, for the primary sources, 10 questionnaires were administered and were filled and returned. It was found in the course of this study that internal auditors are very much relevant in a construction company in Kaduna without which an enterprise cannot operate efficiently. It is recommended that owners, managers of construction companies should do everything possible to encourage and motivate the efforts of internal auditors for better performance.

 

 

CHAPTER ONE: INTRODUCTION

    1. Introduction           –          –          –          –          –          –          –          –          1

 

    1. Background of Internal Auditing-       –          –          –          –          –          7

       

      1. Statement of the Problem          –          –          –          –          –          –          9

 

    1. Objectives of the Study   –          –          –          –          –          –          –          10

 

    1. Research Questions         –          –          –          –          –          –          –          11

 

    1. Significance of the Study –          –          –          –          –          –          11

 

  1. Scope of the Study            –          –          –          –          –          –          –          12

CHAPTER TWO:

2.0      Literature Review –          –          –          –          –          –          –          –          14

2.1      Introduction           –          –          –          –          –          –          –          –          14

2.2      Concept of Internal Auditing     –          –          –          –          –          –          16

2.3.1  Scope and Objective of Internal Audit           –          –          –          –          18

2.3.2  Qualities of Internal Audit Staff            –          –          –          –          –          19

2.3.3  Responsibilities of an Auditor  –          –          –          –          –          –          20

2.3.4  Management Role of Internal Audit    –          –          –          –          –          23

2.3.5  Operation of Internal Audit in Construction           –          –          –          23

2.3.6  Essential Element of Internal Audit    –          –          –          –          –          26

2.4      Relationship between the Internal and External Audit   –          –          29

2.5      Reliance on Internal Auditor     –          –          –          –          –          –          31

2.6      Duty in Relation to Fraud on Irregularities  –          –          –          –          34

2.7      Internal Auditors and Internal Control System      –          –          –          34

2.8      Internal Check       –          –          –          –          –          –          –          –          36

2.9      Reporting    –          –          –          –          –          –          –          –          –          40

CHAPTER THREE

3.0      Research Methodology   –          –          –          –          –          –          –          41

3.1      Introduction           –          –          –          –          –          –          –          –          41

3.2      Research Design    –          –          –          –          –          –          –          –          43

3.3      Secondary Sources of Data        –          –          –          –          –          –          44

3.4      Population of the Study  –          –          –          –          –          –          –          46

3.5      Sampling Techniques      –          –          –          –          –          –          –          46

3.5      Sample Size –          –          –          –          –          –          –          –          –          47

3.7      Method of Data Analysis –          –          –          –          –          –          48

3.8      Limitations of the Study –          –          –          –          –          –          –          49

CHAPTER FOUR

4.0      Introduction           –          –          –          –          –          –          –          –          50

4.1      Analysis and Interpretation of Data   –          –          –          –          –          50

4.1.1  Personal Data         –          –          –          –          –          –          –          –          51

4.1.2  Other Relevant Issues     –          –          –          –          –          –          –          51

4.1.3  The Role of Internal Audit         –          –          –          –          –          –          53

4.1.4  Independence of Internal Auditors    –          –          –          –          –          54

4.1.5  Performance of Internal Auditors       –          –          –          –          –          54

4.1.6  Internal Auditors and Fraud Prevention      –          –          –          –          55

4.1.7  Duties of Internal Auditors       –          –          –          –          –          –          55

4.1.8  Problems Encountered by Internal Auditors          –          –          –          56

CHAPTER FIVE

5.0      Summary, Conclusion and Recommendation          –          –          –          57

5.1      Summary     –          –          –          –          –          –          –          –          –          57

5.2      Conclusion  –          –          –          –          –          –          –          –          –          60

5.3      Recommendations            –          –          –          –          –          –          –          61

Bibliography           –          –          –          –          –          –          –          –          63

Appendix     –          –          –          –          –          –          –          –          –

Questionnaire        –          –          –          –          –          –          –          –

 

 

 

CHAPTER ONE

  1. INTRODUCTION

Internal Audit Units are established in organizations in order to assist members of the Organization in the effective discharge of their responsibilities, monitor the use of resources and make recommendations for the improvement of the organizational operations.

The day-to-day operation of an organization is delegated to the management by the Board of Directors. The head of the management often referred to as the Managing Director and Chief Executive Officer serve as a link between the Board of Directors and the management.

An internal auditor is employed as an agent of the management for ensuring effective working of Internal Control System. Independence of auditor is a cornerstone for the quality of his performance.

However, it is practically difficult for an internal auditor to possess any reasonable degree of independence in mind and attitude because of the management influence and scope of the work. It needs to be emphasized that internal audit function as an integral part of the internal control system is concomitant to good corporate governance.

The purpose of internal audit in big companies is to ensure that the account on which the auditor is reporting disclose a true and fair view of the transaction summarized within the period under examination. To ensure completeness and effectiveness in big companies, auditing is very important, the major work covered in the exercising of auditing include examination of internal control, the system of bookkeeping and account, to ensure whether they are appropriate for the nature of the business or activities being carried out by the client and whether all the transactions have been properly recorded under the system. The existence of any internal audit units in big companies is a sign of good control system. If properly conducted, internal audit units can have a great impact on the effectiveness and efficiency of big companies.

Adeniji (2004) suggest that internal audit as an independent appraisal activity established within an organization as a service to it. It is a control, which functions by examining and evaluating the adequacy and effectiveness of other controls.

Adams (2002), opined that internal auditing is an independent appraisal actively for the review of operations as a service to the management. Internal auditor here is one who is employed by the management of an enterprise who may or may not attain minimum academic or professional qualification, that is he may not be a member of any recognized body e.g. ICAN, ANAN.

It is in the view of the above that this study would be conducted to find out the role played by an internal auditor in big companies through proper installation of effective Internal Control System in big companies. Internal control system is examined by internal auditor in order for him to know if the control system is effective. He does this by carrying out compliance test. Internal check is done in order to prevent and detect errors and fraud. It involves the arrangement of bookkeeping and other clerical duties.

Internal Audit is a review of the operations, procedures and records of the business. Internal Auditing is itself an Internal Control which operates by appraising and reporting on the effectiveness of the other controls. Thus, its main objective is to assist management in discharging its responsibilities and to evaluate compliance with corporate procedures. It is often assigned for reviewing the accounting system and related Internal Controls, monitoring their operation and recommending improvement thereto, and also the examination of financial and operating information.

Aquaisua (2004) opines internal audit as the process of continuous review of financial transactions in order to ensure that they are working as the management intends. All the regulations, instructions, accounting system or procedures and rules set should be controlled to ensure that they are working as prescribed. It assures management of the adequacy and appropriateness of the system of internal controls by testing their operations. Usually, Government, financial instructions provide that the Accounting Officers of Ministries or Departments or (non-ministerial) departments will ensure that, subject to the availability of staff, an internal audit unit be established to provide a complete and continuous audit of accounts of revenue, expenditure, plant, allocated stores and un-allocated stores where applicable.

Omoya (1984) suggests that the duty of the internal auditor, who should be responsible to accounting officer will be to audit account and records and for the examination of the systems and procedures in force. His report should be submitted to the Accounting officer copying the Auditor-general of his state. He should have an audit programme which should be submitted to the Accounting Officer and for the acceptance of the Accountant General and Auditor General. Such programmes should ensure that the programme of audit will extend to cover all the records of the ministry, department or unit, in order to satisfy himself that:

  1. The safeguards introduced for the prevention of the prompt detection of fraud and loss of cash or stores or plants are adequate. Normal safeguards include the observance of government and departmental regulators and instructors and for existence of internal checks.

The system for the control of the collection of revenue is adequate and