1. AN INVESTGATION OF INTERNAL AUDIT PRACTICE AND CORPORATE GOAL ATTAINMENT IN THE MANUFACTURING INDUSTRY
Background of the Study
The capacity of a manufacturing industry's or, more broadly, an organization's members to operate reliably and efficiently to fulfill the industry's objectives is a necessary condition for the industry's sus...
2. THE ROLE OF AUDITORS IN ORGANIZATIONAL GOALS ATTAINMENT
EXCERPT FROM THE STUDY
The role of internal auditing in the review of effectiveness of the internal control system is to find out whether the internal control system is functioning well as it is intended to do. The internal control system is called to be effective, if t...
3. FRAUD IN FINANCIAL INSTITUTION AND THE AUDITORS LIABILITY
BACKGROUND OF THE STUDY
The problem of fraud in financial institution in Nigeria has remained one of the disturbing features of the banking sector. The menace is of the great concern to regulatory authorities the government and the general public...
4. A REVIEW OF INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA
Background of the Study
Globally, auditing is an independent evaluation of an economic entity created by its management to examine the internal control system and report on its ampleness in terms of validity, economics, effectiveness, and the necessary...
5. EVALUATION OF INTERNAL AUDITING AS A MECHANISM FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY IN PUBLIC SECTOR
BACKGROUND OF THE STUDY
Recently, proper management and accountability of financial resources like funds in the public sector has begun to receive much prominence. This is primarily due to an increase in fraud and high inflation rates, which deval...
6. EVALUATION OF THE IMPACT OF INTERNAL AUDITING ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA
Background of the Study
Globally, auditing is an independent review of an economic entity that is established by the management of the firm in order to examine the internal control system and report on its ampleness in terms of validity, economics, effe...
7. THE EFFECT OF AUDITING AND INVESTIGATING IN SMALL SCALE BUSINESS ORGANIZATION
ABSTRACT
This study was carried out to examine the effect of auditing and investigating in small scale business organization in First Bank Abuja. Specifically, the study examined the extent of substantial domination of the accounting and financial management...
8. INTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SECTOR
ABSTRACT
This study was carried out to Internal auditing as an instrument for effective management and accountability of financial resources in the public sector using Udi Local Government in Enugu State. The study adopted a survey researc...
9. THE IMPACT OF INTERNAL AUDITING ON THE PROFITABILITY OF MONEY DEPOSIT BANK
ABSTRACT
In this research work titled the impact of internal auditing on the profitability of money deposit bank with particular reference to First Bank Nig Plc. The researcher evaluated the impact of internal auditing on the profitability of First Bank Nig Plc...
10. INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS
ABSTRACT
The study is focused on a review of internal auditing and its significance on the performance of insurance firms in nigeria shows that internal audit is useful in...
11. THE ROLE OF AUDITORS AND THE METHOD OF INTERNAL CONTROL IN LOCAL GOVERNMENTS
ABSTRACT
The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are...
12. THE ROLE OF INTERNAL AUDITOR ON THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM
Abstract
The study determines and establishes the connection between internal auditing and internal control systems on financial performance in an Institution of higher learning in Nigeria. Internal controls were look at from the perception of Control b...
13. THE ROLES OF AUDITORS AND METHOD OF INTERNAL CONTROL IN LOCAL GOVERNMENT
ABSTRACT
The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are...
14. INTERNAL AUDITING AS AN AID TO MANAGEMENT (A STUDY OF HOUSEHOLD PRODUCTS COMPANY, ORLU, IMO STATE)
ABSTRACT
This research work deals with internal audit as an aid to management. It aims at finding out the role of internal audit in management decision making in organizations. It is a survey research. Data were collected from primary and secondary sources which included using questionn...
15. INTERNAL AUDIT AS A TOOL IN ACHIEVING ORGANISATIONAL OBJECTIVES
STATEMENT OF THE PROBLEM
Internal control system may be insufficient based on some predicament. These may include lack of segregation and assignments of 5 duties of accounting staff. Also the scopes of duties of internal audit unit are so wide and their scales of operations so low as we...
16. THE CHALLENGES OF INTERNAL AUDIT FUNCTION IN THE NIGERIAN PUBLIC SECTOR
ABSTRACT
This research work deals with the challenges of internal audit function in the Nigerian public sector with reference to Kaduna state ministry of finance. Internal auditing is a process generally adopted towards ensuring and safeguarding of resources and promoting operational ef...
17. IMPLEMENTATION OF ASSET AUDITING GUIDELINES IN FINANCIAL REPORTING OF TERTIARY EDUCATION INSTITUTIONS IN SOUTH-EAST NIGERIA
Background to the Study
Tertiary education institutions are institutions of higher learning where knowledge is imparted to its seekers and researches are undertaken in various fields of human endeavour. They are at the post-secondary level of the national education system, which inclu...
18. The Role of Internal Auditing in Ensuring Compliance in Public Health Institutions in Zaria Local Government Area
Background of the Study
Internal auditing is an essential tool for ensuring compliance with regulatory standards, policies, and procedures in organizations. In public health institutions, where the management of funds and resources is critical to effective service deliv...
19. The Effectiveness of Internal Controls in Auditing Government Projects in Daura Local Government Area
Background of the Study
Internal controls are essential mechanisms within an organization that safeguard assets, ensure the accuracy of financial information, and promote operational efficiency. In government projects, internal controls help prevent misappropriation of...
20. The Challenges of Internal Auditing in Small and Medium Enterprises in Potiskum Local Government Area
Background of the Study
Internal auditing plays a critical role in ensuring that small and medium enterprises (SMEs) operate efficiently, comply with regulations, and manage risks effectively. In Potiskum Local Government Area, SMEs are vital contributors to the local e...
21. The Role of Internal Auditing in Strengthening Financial Controls in Misau Local Government Area
Background of the Study
Internal auditing is a critical tool for ensuring that financial controls are effectively implemented within public organizations. In Misau Local Government Area, internal audits help detect financial discrepancies, enforce compliance with regula...
22. The Effectiveness of Internal Auditing in Educational Institutions in Barkin Ladi Local Government Area
Background of the Study
Internal auditing is essential in educational institutions to ensure that financial resources are used effectively, budgets are adhered to, and educational outcomes are achieved efficiently. In Barkin Ladi Local Government Area, several public ed...
23. The Role of Auditing in Fraud Prevention in Kebbe Local Government Area
Background of the Study
Fraud in local government operations can significantly undermine public trust, waste resources, and lead to financial instability. In Kebbe Local Government Area, cases of mismanagement and fraud in public funds have raised concerns about the ade...
24. The Impact of Internal Auditing on Compliance in Rural Development Programs in Mayo-Belwa Local Government Area
Background of the Study
Rural development programs in Mayo-Belwa Local Government Area are essential for improving living conditions, infrastructure, and social services. Compliance with government policies, regulations, and funding requirements is crucial for the succe...
25. The Challenges in Conducting Internal Audits in Rural Cooperatives in Takum Local Government Area
Background of the Study
Rural cooperatives in Takum Local Government Area are important for promoting agricultural development, supporting local farmers, and providing economic empowerment. However, effective management of resources within these cooperatives is often hi...
26. Role of Auditing in Fraud Prevention in Public Institutions in Hadejia Local Government Area
Background of the Study
Public institutions are entrusted with managing government resources and services to benefit the public, and as such, ensuring financial integrity is of paramount importance. Fraud in public institutions, including embezzlement, bribery, and misa...
27. The Challenges in Conducting Internal Audits in SMEs in Gumel Local Government Area
Background of the Study
Small and Medium Enterprises (SMEs) are vital contributors to the economic development of local communities, including Gumel Local Government Area. However, many SMEs face challenges in managing their financial operations effectively, often due t...
28. Challenges of Internal Auditing in Agricultural Cooperatives in Kaura Namoda Local Government Area
Background of the Study
Agricultural cooperatives are integral to rural development, helping farmers to pool resources, increase bargaining power, and access better markets. Effective financial management within these cooperatives is essential for their success. Interna...
29. The Effectiveness of Internal Auditing in Fraud Detection in Fagge Local Government Area
Background of the Study
Fraud is a significant concern in both the private and public sectors, including local government operations. It undermines public trust, wastes resources, and disrupts the achievement of key objectives. In Fagge Local Government Area, fraudulent...
30. The Effect of Internal Auditing on Financial Performance in Shinkafi LGA
Background of the Study
Internal auditing plays a critical role in ensuring the financial health of organizations by evaluating and improving the effectiveness of financial controls, risk management, and governance. In Shinkafi LGA, many p...
31. The Impact of Auditing Standards on Budget Execution in Gashua Local Government Area
Background of the Study
Auditing standards serve as the benchmarks for conducting thorough audits, ensuring that financial operations align with regulations and accepted practices. In local governments, effective auditing standards help ensure that budgets are executed...
32. The Challenges in Conducting Internal Audits in Public Institutions in Wamakko Local Government Area
Background of the Study
Internal auditing is a critical process for monitoring and evaluating the effectiveness of an institution’s financial and operational activities. In Wamakko Local Government Area, internal audits are essential for ensuring that public resou...
33. The Role of Internal Auditing in Fraud Prevention in Suru Local Government Area
Background of the Study
Fraud prevention in public sector institutions is crucial for maintaining the integrity and trust of the public in the management of government resources. Internal auditing plays a significant role in ensuring that financial operations are conduc...
34. The Effectiveness of Internal Auditing in Enhancing Revenue Collection in Gombe Local Government Area
Background of the Study
Internal auditing plays an essential role in public sector organizations by evaluating internal controls, identifying financial risks, and improving efficiency in revenue collection. In Gombe Local Government Area, revenue collection is crucial f...
35. The Role of Internal Auditing in Enhancing Financial Transparency in Gwer West Local Government Area
Background of the Study
Internal auditing is an essential tool for promoting financial transparency and accountability within public institutions. In Gwer West Local Government Area, the role of internal auditing is pivotal in ensuring that public funds are utilized app...
36. The Impact of Internal Auditing on Revenue Collection in Doma Local Government Area
Background of the Study
Internal auditing plays a crucial role in ensuring effective revenue collection in local government areas. In Doma Local Government Area, the collection of revenue from taxes, licenses, fines, and other sources is essential for funding developmen...
37. Effectiveness of Internal Auditing in Preventing Financial Mismanagement in Lokoja Local Government Area
Background of the Study
Financial mismanagement in local government areas poses significant risks to the effective use of public funds and the implementation of development projects. Lokoja Local Government Area, like many others, has faced challenges in ensuring financ...
38. The Role of Internal Auditing in Preventing Financial Irregularities in Educational Institutions
Background of the Study
Educational institutions play a central role in national development, as they provide quality education that prepares the future workforce. However, these institutions often face challenges related to financial irregularities, such as embezzlemen...
39. The Effectiveness of Internal Auditing in Monitoring Cooperative Societies' Resources
Background of the Study
Cooperative societies are vital to the economic development of many communities, especially in rural areas. They help members access credit, promote savings, and provide support for agricultural and small-scale business ventures. However, resourc...
40. EFFECTIVENESS OF INTERNAL AUDITING IN ENHANCING MANAGERIAL DECISION-MAKING IN TARKA LGA
Background of the Study
Internal auditing is a critical aspect of an organization’s financial control system. It involves the independent evaluation of financial and operational processes to ensure accuracy, compliance, and efficiency. In Tarka LG...
41. The Role of Internal Auditing in Preventing Financial Mismanagement in Edu LGA
Background of the Study
Internal auditing plays a crucial role in ensuring the transparency and accountability of financial operations within both public and private sector organizations. In Edu LGA, public and private sector organizations, including local government bodies and business...
42. An Examination of the Effectiveness of Internal Auditing in Nigerian Local Governments: A Study of Ekiti State
Background of the Study
Internal auditing serves as a critical mechanism for ensuring accountability and efficiency in public sector management. In Nigerian local governments, it plays a key role in detecting financial irregularities, ensuring complianc...
43. The role of forensic accounting in enhancing corporate governance in Nigerian banks: A case study of UBA Plc
Background of the Study
Corporate governance in Nigerian banks has faced challenges, including corruption, mismanagement, and financial irregularities, which hinder the sector’s stability and growth (Igbalajobi, 2023). The role of forensic accounting in enhancing...
44. The role of forensic accounting in addressing financial malpractice in Nigerian aviation companies: A case study of Air Peace
Background of the Study
The aviation industry in Nigeria has experienced rapid growth in recent years, contributing significantly to the country's economy and connecting it to global markets. However, like many industries, it is not immune to financial malpractice....
45. The Effectiveness of Internal Auditing in Improving Risk Management: A Study of Zenith Bank Plc
Background of the Study
Internal auditing has become an integral component of corporate governance frameworks, especially in industries with high regulatory scrutiny and complex operational dynamics. The banking sector, as a cornerstone of economic development, relies o...
46. The Role of Internal Audit in Enhancing Operational Efficiency in Nigerian Oil Companies: A Case Study of Chevron Nigeria
Background of the Study
The oil and gas industry plays a critical role in Nigeria’s economy, accounting for a significant portion of government revenue and export earnings. However, the sector faces persistent challenges, including operational inefficiencies, corr...
47. An Evaluation of Internal Auditing Practices in Nigerian Manufacturing Firms: A Case Study of Dangote Cement Plc
Background of the Study
Internal auditing is a critical component of organizational governance, particularly in large manufacturing firms where operational complexities demand robust oversight mechanisms. It serves as a systematic and disciplined approa...
48. An Examination of the Role of Internal Audit in Corporate Governance: A Case Study of Nigerian Breweries Plc
Background of the Study
Corporate governance is a cornerstone of organizational success, ensuring transparency, accountability, and ethical decision-making. Internal auditing is a vital mechanism within corporate governance frameworks, providing indepen...
49. The Role of Internal Audits in Enhancing Governance in Nigerian Banks: A Case Study of Fidelity Bank Plc
Background of the Study
Internal audits are fundamental to strengthening corporate governance frameworks by promoting accountability, compliance, and operational efficiency. Governance in financial institutions, especially in banks, requires robust internal audit mechanism...
50. The Role of Internal Auditing in Reducing Fraud in Public Secondary Schools in Taraba State
Background of the Study Internal auditing plays a crucial role in ensuring financial accountability, transparency, and efficiency in public institutions, including schools. In public secondary schools in Taraba State, Nigeria, the risk of fraud remains a sig...
