ABSTRACT
This study was carried out to examine the the role of external auditors on financial accountability of managers in Nigeria organizations using union bank of Nigeria plc Akwa branch, Anambra state as a case study. Specifically, the study was aimed at Highlighting the need for appropriate review and report upon the accounts and balance sheet for banks by external auditors; educate on the necessity of banks to keep in mind the essence to comply with the provision of the bank and other financial institute decree, 1971; teach the banks to ensure compliance with the company and Allied Matters Decree (CAMD) 1990 as amended; educate auditors to land credence to the accounts of the bank and to ensure compliance with SAS to and IAS 30. The study employed the survey descriptive research design. A total of 50 responses were validated from the survey. From the responses obtained and analysed, the findings revealed that fraudulent practices have declined in the bank since 1990; Bank have been employing the services of external audit and investigate their financial statement, report and records; The management of banks have not been accepting recommendation and specialized ideas or advices of auditors in managing their finance. The study therefore recommend management of banks should encourage credible external auditing of the various books of account to ensure credibility and transparency in operations in the banking industry.
ABSTRACT
Co-operative society was introduced into Nigeria in 1935.The objective include the pooling of...
ABSTRACT
A lot of employees think that their secretaries are not producing as much as they should. That they are not wor...
ABSTRACT
This research set out to find out the auditor’s connection to audit expectation gap in Nigeria. Two...
STATEMENT OF RESEARCH PROBLEM
Over the years in Nigeria there has been questionings as regards the performance of studen...
STATEMENT OF THE PROBLEM
The growth of agriculture in recent times has been stunted by the overdependence of the nation...
ABSTRACT
Nigeria has been variously described as a country with strong growth potential. Reports indicate that the N...
ABSTRACT: THE IMPACT OF ECONOMIC DOWNTURNS ON THE BUSINESS ENVIRONMENT
This research a...
ABSTRACT
Garcinia kola is an Angiosperm belonging to the family Guttiferae. It is known in commerce as bitter kola. The plant seeds have...
ABSTRACT
The study captioned: organizational conflict and management in higher institutions with a reference to Enugu State University of...
The objective of this study was to evaluate the internal control system in...