INTERNAL AUDTING EFFICINECY AS A TOOL FOR IMPROVING THE COMPANIES PERFORMANCE (A CASE STUDY OF EMENITE LIMITED ENUGU)
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INTERNAL AUDTING
EFFICINECY AS A TOOL FOR IMPROVING THE COMPANIES PERFORMANCE (A CASE STUDY OF
EMENITE LIMITED ENUGU)
ABSTRACT
In the yearly of period of scientific management in the days
of Fredrick Taylor, the use of management techniques known to them to improve
the organization to improve the condition of the management could be linked to
care of a disease which are partly known while other more serious ailment
ravaging the body has not been diagnosed at all.
Infect management techniques and principle like the principle
of management, management by objective (MBO), management by the expected,
minimum and maximum great criterion, decision techniques and expected value
etc., were all used as a way to enhance the organizational performance through
good decision making. All this was like first aid in treating organizational
performance.
Efficiency in auditing provides means of appraising companies
performance and diagnosing ill or weakness of the company more effectively and
comprehensively.
The research will conduct a comprehensive and a more critical
on the topic: INTERNAL AYDITING AS A TOOL FOR IMPROVING COMPANIES PERFROMANCE,
with the earning finding out how far has the EMENITE LIMITED ENUGU has carried
out the efficiency required with a view to identifying the inefficient and
deficiencies which are presumably believed to be non-existence and ahs the
company used as a case of study been efficient as it ought to be.
A research work will be carried out on the coursed of low
company performance and how o correct this abnormal using efficient auditing
process.
The research work is divided into five chapters. The first
chapters’ center on the introduction, the background of the study, statement of
the study, objective of the study, hypothesis testing, scope and definition of
term.
Chapter two deal on the view of some authors on the topic
while the chapter three deals with the research design and methodology,
furthermore, chapter four focuses on the data analysis and lastly, the chapter
five is concern with the findings, summary of the findings, interpretation of
data collected, conclusion and recommendation. Written data source of
questionnaire and interviews will make use of by the research library and that
will form the part of the secondary data formation collection and testing of
the hypothesis will be done using;
Null hypothesis: Ho – the company’s internal auditing process
is not efficient.
Alternative hypothesis (Hi) – the companies auditing process
is efficient. Finally, various attempt will be made on how best Emenite Nigeria
should be improved by applying efficiency in the auditing process, by carrying
out the under mention objective;
1. Analysis of the
company in general
2. Reviewing and
approving the soundness, adequately, use of operational research and other accounting
control like the inventory control, process costing, job costing control etc.
3. Assembling
ascertaining, reviewing the extent of compliance with the established laws.
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