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: Oversight
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 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…
RELEVANCE AND CREDIBILITY OF AUDIT REPORT IN PUBLIC SECTOR ORGANIZATIONS IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of Study The audit report in public sector organizations represents the culmination of the audit…
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…
CORPORATE GOVERNANCE IN NIGERIAN UNIVERSITIES: A STUDY OF FINANCIAL MANAGEMENT IN THE UNIVERSITY OF NIGERIA NSUKKA
CHAPTER ONE: INTRODUCTION 1.1 Background of Study The governance of public universities in Nigeria has emerged as a critical concern…
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…
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…
FINANCIAL RECORD KEEPING IN RELIGIOUS ORGANIZATIONS: A CASE STUDY OF CATHOLIC CHURCH IN ENUGU DIOCESE
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Financial record keeping is the systematic documentation, classification, and summarization of financial…
BUDGETING AND BUDGETARY CONTROL AND EFFECTIVE FINANCIAL MANAGEMENT IN GOVERNMENT PARASTATALS IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Budgeting is the process of translating organizational plans and objectives into quantitative…
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…
ASSESSMENT OF FACTORS RESPONSIBLE FOR BUDGET FAILURE IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study A budget is a comprehensive financial plan that sets forth a government’s…
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 IMPACT OF RISK MANAGEMENT IN FINANCIAL INSTITUTIONS
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Financial institutions are the bedrock of modern economies, serving as intermediaries between…
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 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 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…
CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF BANKS: A STUDY OF LISTED BANKS IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.0 Background to the Study Corporate governance refers to the system of rules, practices, and processes by…
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,…
FIRM ATTRIBUTES AND FINANCIAL INFORMATION QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
CHAPTER ONE: INTRODUCTION 1.1 Background to the Study Financial information quality refers to the degree to which financial statements and…
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…
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…
A COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTING SYSTEM (A study of Ama breweries Plc. Eke, Udi L.G.A Enugu and Africa petroleum Plc Presidential road Enugu, Enugu State)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Value for Money (VFM) audit, also known as performance audit, is a…
A CRITICAL ANALYSIS ON VALUE FOR MONEY AUDIT ON PUBLIC SECTOR OF AN ORGANIZATION (A CASE STUDY OF SELECTED PARASTATALS IN ENUGU STATE)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Value for Money (VFM) audit, also known as performance audit, is a…
AN ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF OANDO (UNIPETROL) PLC)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Privatization is the transfer of ownership and control of state-owned enterprises (SOEs)…
BUDGETING AND BUDGETARY CONTROL AS TOOLS FOR ACCOUNTABILITY IN GOVERNMENT PARASTATALS (A CASE STUDY OF ENUGU STATE HOUSING DEVELOPMENT CORPORATION)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Budgeting is a fundamental financial management tool used by organizations to plan,…
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…
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 IMPACT OF PUBLIC SECTOR ACCOUNTING IN NIGERIA FINANCIAL CONTROL SYSTEM (A CASE STUDY OF ESAN SOUTH EAST LOCAL GOVERNMENT AREA, EDO STATE)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Public sector accounting is a specialized branch of accounting that deals with…
THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA (A CASE STUDY OF FEDERAL SECRETARIAT, BAUCHI)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study The quality of public sector accounting is a critical determinant of good…
THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURES IN NIGERIA (A STUDY OF CENTRAL BANK OF NIGERIA)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Public expenditure refers to the spending undertaken by the government and its…
THE USES OF ACCOUNTING INFORMATION FOR DECISION MAKING IN PUBLIC SECTOR ORGANIZATION (A CASE STUDY OF BANK OF AGRICULTURE, CALABAR BRANCH)
CHAPTER ONE: INTRODUCTION 1.1 Background of the Study Accounting information is often described as the lifeblood of any organization, whether…