ACCOUNTING SYSTEMS IN LOCAL GOVERNMENT
CHAPTER ONE: INTRODUCTION 1.1 Background of Study Accounting systems are the structured processes, procedures, records, and controls that organizations use…
Tag: Fraud
FEDERAL GOVERNMENT BUDGET IMPLEMENTATION AND APPLICATION OF FORENSIC ACCOUNTING TECHNIQUES
CHAPTER ONE: INTRODUCTION 1.1 Background of Study The federal government budget is a comprehensive financial plan that outlines the estimated…
THE ROLE OF THE INTERNAL AUDITING DEPARTMENT IN ORGANIZATIONS: A CASE STUDY OF SELECTED BANKS IN ENUGU STATE
CHAPTER ONE: INTRODUCTION 1.1 Background of Study The internal auditing department is an independent, objective assurance and consulting activity designed…
THE ROLE OF INTERNAL AUDITORS IN A DEPRESSED ECONOMY (A CASE STUDY OF SELECTED BANKS IN NIGERIA)
CHAPTER ONE: INTRODUCTION 1.1 Background of Study Internal auditing is an independent, objective assurance and consulting activity designed to add…
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THE IMPACT OF COMPUTER IN PROCESSING ACCOUNTING INFORMATION IN NIGERIA COMMERCIAL BANKS [A CASE STUDY OF UNION BANK PLC]
CHAPTER ONE: INTRODUCTION 1.1 Background of Study The advent of computer technology has revolutionised the processing of accounting information in…
USES AND IMPACT OF AUDIT IN MANAGING MEDIUM SCALE COMPANIES IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of Study Medium-scale enterprises occupy a critical and distinctive position in the Nigerian economy, serving…
THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGERIA)
CHAPTER ONE: INTRODUCTION 1.1 Background of Study The control of public expenditure is a fundamental pillar of sound public financial…
THE ROLE OF EXTERNAL AUDITORS AND BANK INSPECTORS IN THE DISTRESS CONDITION OF BANKS
CHAPTER ONE: INTRODUCTION 1.1 Background of Study The role of external auditors and bank inspectors in detecting, preventing, and mitigating…
EFFECTS OF CREATIVE ACCOUNTING PRACTICES ON AUDIT RISK AND AUDIT FAILURE IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of Study Creative accounting practices represent one of the most contentious and consequential phenomena in…
EFFECT OF INTERNAL CONTROL SYSTEM ON MANAGEMENT OF ORGANISATIONAL RESOURCES OF MANUFACTURING FIRMS IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of Study The internal control system represents one of the most fundamental and critical components…
AUDIT QUALITY IN THE NIGERIAN-BANKING SECTOR: IMPLICATIONS OF THE 2006 CODE OF CORPORATE GOVERNANCE FOR BANKS IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of Study The Nigerian banking sector has experienced profound transformations since the country’s independence in…
IMPROVEMENT OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY THROUGH THE ACTIVITIES OF EFCC IN NIGERIA (2009 – 2012)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Financial accountability and transparency are fundamental pillars of good governance in any…
FRAUD AND OTHER FINANCIAL MALPRACTICES IN THE NIGERIAN BANKING SYSTEM: A STUDY OF SELECTED BANKS IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study The Nigerian banking system has undergone significant transformation over the past three…
EFFECTIVE INTERNAL CONTROL IN ENHANCING FOUNDATION FOR SAFE AND SOUND OPERATION IN AN ORGANISATION (A CASE STUDY OF COLLEGES OF EDUCATION IN ENUGU)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Internal control is a systematic process designed and implemented by an organization’s…
AUDITORS’ LIABILITIES TO ORGANIZATIONS AND SOCIETIES IN GENERAL: A CASE STUDY OF ENUGU AND ANAMBRA STATE RESPECTIVELY
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Auditors’ liabilities refer to the legal responsibilities and obligations that auditors owe…
AN EXAMINATION OF INTEGRATED PERSONNEL AND PAYROLL INFORMATION SYSTEM IN THE NIGERIAN CIVIL SERVICE
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study The Integrated Personnel and Payroll Information System (IPPIS) is a computerized system…
“CHALLENGES OF ELECTRONIC ACCOUNTING” TOOLS FOR MACRO-ECONOMIC GROWTH IN NIGERIA: A CASE STUDY OF SELECTED BANKS
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Electronic accounting (e-accounting) refers to the use of electronic devices, software applications,…
IMPACT OF ACCOUNTING PRACTICES ON NIGERIA ECONOMY (A CASE STUDY OF INSTITUTE OF CHARTERED ACCOUNTANT OF NIGERIA (ICAN))
CHAPTER ONE: INTRODUCTION 1.0 Introduction This chapter presents the background to the study, objectives of the study, scope of the…
A STUDY OF ACCOUNTING RECORDS IN SMALL SCALE BUSINESS
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Accounting records are the documents and books of account used to record,…
INTERNAL AUDITING EFFICIENCY AS A TOOL FOR IMPROVING THE COMPANIES PERFORMANCE
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Internal auditing is an independent, objective assurance and consulting activity designed to…
AN EVALUATION OF IMPACT OF COMPUTERIZED ACCOUNTING SYSTEM IN UNITED BANK OF AFRICA (UBA) NIGERIA PLC
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study A computerized accounting system (CAS) is a software-based system that automates the…
EFFECTS OF FIRM CHARACTERISTICS ON FINANCIAL STATEMENT FRAUD
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Financial statement fraud is the intentional misstatement or omission of material information…
AUDIT AS A TOOL FOR PREVENTION AND CONTROL OF FRAUD
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Fraud is an intentional act of deception, misrepresentation, or concealment designed to…
APPRAISAL OF THE ACCOUNTING FRAMEWORK IN THE LOCAL GOVERNMENT SYSTEM
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study An accounting framework is a structured set of principles, standards, rules, procedures,…
THE IMPACT OF EFFECTIVE PUBLIC SECTOR ACCOUNTING ON PUBLIC FUNDS MANAGEMENT IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Public sector accounting is a specialized branch of accounting that deals with…
THE INFLUENCE OF ACCOUNTING SYSTEM ON PUBLIC EXPENDITURE CONTROL IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study An accounting system is a structured set of processes, procedures, controls, and…
THE INFLUENCE OF STATUTORY AUDIT ON SMES GROWTH AND SURVIVAL IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Statutory audit refers to a legally mandated independent examination of a company’s…
THE RELEVANCE OF ACCOUNTING ETHICS IN ACCOUNTING EDUCATION
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Accounting ethics refers to the moral principles, values, and standards of conduct…
THE RELEVANCE OF AUDIT COMMITTEE FUNCTIONS ON THE QUALITY OF FINANCIAL STATEMENT IN NIGERIA: USERS PERCEPTION
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study The audit committee is a sub-committee of the board of directors, typically…
ROLE OF AUDITORS IN MITIGATING FRAUD AND CORRUPTION IN CORPORATE FIRMS IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Fraud and corruption represent two of the most significant threats to corporate…
THE IMPACT OF POOR ACCOUNTING SYSTEM IN SMALL SCALE INDUSTRIES
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study An accounting system is a structured set of processes, procedures, controls, and…
THE NEED FOR ACCOUNTING EDUCATION IN SMALL SCALE INDUSTRIES
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Small scale industries (SSIs) are widely recognized as the engine of economic…
THE ROLE OF INTERNAL AUDITING ON MANAGEMENT’S CONTROL SUCCESS
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Internal auditing is an independent, objective assurance and consulting activity designed to…
IMPORTANCE OF ACCOUNTING TO NON PROFIT MAKING BUSINESS
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Non-profit making organizations (NPOs), also referred to as not-for-profit organizations (NFPOs) or…
INTERNAL CONTROL SYSTEM AS A FACTOR OF FRAUD PREVENTION IN NIGERIA FINANCIAL INSTITUTION
INTERNAL CONTROL SYSTEM AS A FACTOR OF FRAUD PREVENTION IN NIGERIA FINANCIAL INSTITUTION CHAPTER ONE INTRODUCTION 1.1 Background to the…
EFFECTS OF FRAUD IN THE BANKING INDUSTRY (A CASE STUDY OF UNION BANK NIG. PLC)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Fraud has become a major challenge facing the banking industry in Nigeria.…
APPRAISAL OF VALUE ADDED TAX LAW AND ADMINISTRATION IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Value Added Tax (VAT) is a consumption tax levied on the value…
EFFECTIVENESS OF AUDIT REPORT ON THE IMPROVEMENT OF FINANCIAL MANAGEMENT IN FEDERAL PARASTATALS: A Study of Educational System
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Auditing is a systematic and independent examination of books, accounts, statutory records,…
EVALUATION OF THE IMPACT OF COMPUTERIZED ACCOUNTING AND AUDITING SYSTEM IN PUBLIC SECTOR
CHAPTER ONE: INTRODUCTION 1.1 Background to the Study The public sector in Nigeria encompasses all government entities at federal, state,…
AN APPRAISAL OF ACCOUNTING SYSTEM IN THE PUBLIC SECTOR (A CASE STUDY OF BOARD OF INTERNAL REVENUE ENUGU STATE)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study An accounting system is a structured set of methods, procedures, controls, and…
INTERNAL CONTROL SYSTEM: A necessity to the survival and growth of public organization (A case study of power holding company of Nigeria. Enugu)
CHAPTER ONE 1.0 INTRODUCTION This chapter presents the background of the study, statement of problems, objectives of the study, research…
THE IMPACT OF INTERNAL CONTROL SYSTEM ON REVENUE GENERATION: (A CASE STUDY OF POWER HOLDING COMPANY OF NIGERIA (P.H.C.N) OKPARA AVENUE ENUGU)
CHAPTER ONE: INTRODUCTION 1.0 Background of the Study Internal control is a fundamental component of effective organizational management, encompassing the…
THE IMPACT OF PUBLIC ACCOUNTANT IN THE IMPLEMENTATION OF ACCOUNTABILITY, PROBITY AND TRANSPARENCY IN THE FEDERAL CIVIL SERVICES (A CASE STUDY OF THE FEDERAL MINISTRY OF EDUCATION, IN THE EASTERN ZONE)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study The public accountant plays a pivotal role in the financial management of…
A COMPARATIVE STUDY OF EXPENDITURE CONTROL METHODS IN GOVERNMENT AND PRIVATELY OWNED HOSPITALS (A STUDY OF UNIVERSITY OF NIGERIA TEACHING HOSPITAL, ENUGU AND TORONTO HOSPITAL ONITSHA)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Expenditure control refers to the policies, procedures, and practices that organizations use…
ACCOUNTING INFORMATION SYSTEM AS A MEANS OF ENHANCING FINANCIAL MANAGEMENT OF TRANSPORT COMPANY (A CASE STUDY OF THE NIGERIAN RAILWAY CORPORATION ENUGU)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study An Accounting Information System (AIS) is a structured system for collecting, recording,…
DEVELOPING EFFECTIVE STRATEGY FOR PENSION ADMINISTRATION IN THE NIGERIAN PUBLIC SECTOR (A STUDY OF PENSION COMMISSION RIVERS STATE)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Pension administration refers to the management and oversight of pension schemes, including…
AUTOMATED FORENSIC AUDITING AND FRAUD CONTROL IN NIGERIA (A CASE STUDY OF THE ECONOMIC AND FINANCIAL CRIMES COMMISSION)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Forensic auditing is a specialized branch of auditing that focuses on the…
ENHANCING CORPORATE ACCOUNTABILITY THROUGH EFFECTIVE AUDIT SYSTEM (A Case Study of Sheffeild Risk Management Limited)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Corporate accountability refers to the obligation of a company’s management and board…
EVALUATION OF VALUE FOR MONEY AUDIT, AS A TOOL FOR FRAUD CONTROL IN THE PUBLIC SECTOR (A STUDY OF POWER HOLDING COMPANY OF NIGERIA)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Value for Money (VFM) audit, also known as performance audit, is a…
INTERNAL AUDITING AS AN AID TO MANAGEMENT (A STUDY OF HOUSEHOLD PRODUCTS COMPANY)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Internal auditing is an independent, objective assurance and consulting activity designed to…
INTERNAL AUDIT AS A TOOL IN ACHIEVING THE ORGANISATIONAL OBJECTIVES (A CASE STUDY OF MAINSTREET BANK OF NIGERIA PLC)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Internal audit is an independent, objective assurance and consulting activity designed to…
INTERNAL CONTROL AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTOR (A STUDY OF BIASE LOCAL GOVERNMENT AREA, CROSS RIVER STATE)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Internal control is a fundamental component of effective public financial management and…
PROBLEMS AND PROSPECTS OF AUDITING IN GOVERNMENT ORGANIZATION (A CASE STUDY OF FEDERAL MORTGAGE BANK)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Auditing is a systematic and independent examination of books, accounts, statutory records,…
SIGNIFICANCE OF EXTERNAL AUDITOR’S ON THE EXAMINATION OF FINANCIAL STATEMENT (A STUDY OF FIRST BANK OF NIGERIA PLC)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study External auditing is a cornerstone of modern corporate governance and financial reporting.…
THE EFFECT OF INTERNAL AUDIT ON THE PERFORMANCE OF THE PRIVATE FIRM (A STUDY OF M. B ANAMCO LTD, EMENE ENUGU STATE)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study The survival and growth of any private firm depend significantly on its…
USEFULNESS OF FORENSIC AUDIT IN THE DETECTION AND PREVENTION OF FRAUD (A CASE STUDY OF SOME SELECTED BANKS IN ENUGU STATE)
CHAPTER ONE USEFULNESS OF FORENSIC AUDIT IN THE DETECTION AND PREVENTION OF FRAUD (A CASE STUDY OF SOME SELECTED BANKS…
THE IMPACT OF INFORMATION TECHNOLOGY IN ACCOUNTING SYSTEM (A CASE STUDY OF UNILVER NIGERIA PLC)
CHAPTER ONE THE IMPACT OF INFORMATION TECHNOLOGY IN ACCOUNTING SYSTEM (A CASE STUDY OF UNILEVER NIGERIA PLC) 1.0 Introduction Information…
PROPER BOOKKEEPING AND BASIC ACCOUNTING PROCEDURES IN SMALL SCALE ENTERPRISES
CHAPTER ONE INTRODUCTION AND RESEARCH CONTEXT 1.0 Introduction and Research Context Bookkeeping and accounting procedures constitute essential components of business…
FORENSIC ACCOUNTING AND AUDIT AS A PANACEA FOR PREVENTING CORPORATE FRAUD IN NIGERIA (A CASE STUDY OF DIAMOND BANK PLC, AWKA, ANAMBRA STATE)
CHAPTER ONE INTRODUCTION 1.0 Keywords / Introduction Forensic accounting is a specialized area of accounting that combines accounting, auditing, investigative…
INTERNAL CONTROL AS A MEASURE OF PREVENTING ERROR IN MANUFACTURING INDUSTRIES (A CASE STUDY OF LIFE BREWERIES ONITSHA)
CHAPTER ONE INTRODUCTION 1.0 Introduction Internal control is an essential aspect of management and organizational administration because it ensures efficiency,…
THE IMPACT OF INTERNAL CONTROL IN MANUFACTURING ORGANIZATION (A CASE STUDY OF NIGERIA BOTTLING COMPANY PLC, ONITSHA ANAMBRA STATE)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Internal control has become one of the most important managerial tools used…
THE ROLES OF AUDITORS AND METHOD OF INTERNAL CONTROL IN LOCAL GOVERNMENT (A CASE STUDY OF UDI LOCAL GOVERNMENT AREA IN ENUGU STATE)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Auditing and internal control systems are essential instruments for ensuring accountability, transparency,…
THE USE OF MANAGAEMENT AUDIT AS AN AID FOR EFFECTIVE MANAGEMENT” (A CASE STUDY OF SOME SELECTED FIRMS IN NNEWI)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Management audit has become an important tool for evaluating managerial efficiency, organizational…
THE IMPACT OF AUDITING IN ENHANCING BUSINESS SURVIVAL (A CASE STUDY OF GTBANK AND UBA, KATSINA STATE)
CHAPTER ONE INTRODUCTION 1.0 Introduction Auditing has become an essential component of modern business management and financial accountability. In today’s…
RISK ANALYSIS AND FACILITY MANAGEMENT IN COMMERCIAL BANKS: A CASE STUDY OF JAIZ BANK PLC
CHAPTER ONE GENERAL INTRODUCTION 1.1 Background to the Study Risk analysis and facility management have become central pillars of modern…
ROLE OF INTERNAL AUDIT IN THE MANAGEMENT OF FRAUD (A STUDY OF ZENITH BANK PLC ENUGU)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Fraud has become one of the most persistent challenges confronting the banking…
ROLE OF FRAUD MANAGEMENT IN THE PROFITABILITY OF NIGERIAN BANKS (A STUDY OF FIRST BANK NIGERIA LTD)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study The banking sector plays a vital role in the economic development of…
INTERNAL AUDIT AN EFFECTIVE TOOL FOR FRAUD CONTROL IN A MANUFACTURING ORGANIZATION (A STUDY OF MICHELLE LABORATORY PLC)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Fraud has become one of the major challenges confronting business organizations globally,…
IMPACT OF INFORMATION COMMUNICATION TECHNOLOGY (ICT) DEPLOYMENTS ON DEPOSIT MONEY BANKS PERFORMANCE – A STUDY OF FIRST BANK PLC, NIGERIA (2012 – 2017)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Information and Communication Technology (ICT) has become one of the most significant…
EFFECT OF EXTERNAL AUDITING EXPENDITURE ON THE PROFITABILITY OF NIGERIAN BANKS: A STUDY OF FIRST BANK (2002-2016)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Auditing plays an important role in ensuring accountability, transparency, and reliability of…
EFFECT OF E-BANKING ON BANK PROFITABILITY: A STUDY OF GUARANTY TRUST BANK PLC ENUGU RANGERS’ AVENUE
CHAPTER ONE INTRODUCTION 1.1 Background of the Study The banking industry has experienced significant transformation over the years due to…
CHALLENGES AND PROSPECTS OF INTERNAL AUDIT IN NIGERIA BANKS (A STUDY OF DIAMOND BANK)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Internal auditing has become an important aspect of organizational management and control…
APPRAISAL OF ACCOUNTING SYSTEM IN THE PUBLIC SECTOR (A STUDY OF BOARD OF INTERNAL REVENUE OF ENUGU STATE)
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Accounting systems play a significant role in the administration and management of…
AN APPRAISAL OF INTERNAL CONTROL SYSTEM IN A MEDIUM SCALE BUSINESS
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY Internal control system has become an essential aspect of business management in both…