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AUDITING AS AN INSTRUMENT FOR
ORGANIZATIONAL SUCCESS (A CASE STUDY OF ANAMCO LTD. ENUGU)
ABSTRACT
Auditing is continually changing and
developing to meet the needs of the business environment it serves. The role of
auditing towards organizational success have attracted comment on the front
pages of national newspapers, rather than in just the financial pages have even
led on occasion to question and statement in parliament.
This coverage has not always been good
news for the auditing profession, but it does indicate a heightened awareness
in society of the potential importance of what auditors do. It also reflects
the way in which auditing practice and the activities of audit firms have
developed and expanded business especially Anamco Ltd. Enugu.
While at one
time auditing was generally regarded as a procedural activity involving the
application of mechanical techniques, there is now greater realization that
both the purpose an the execution of an audit are far from simple matters. In view of the above fact the study was
designed to examine Auditing as an instrument for organizational success in
Anamco Ltd. Enugu.
In the
course of the research oral interview and questionnaire were adopted as the
main instruments for collecting data for the study. The data collected were
tabulated, analyzed and interpreted. From the analysis some revelations were
made. Base on the revelations some recommendations were made to eliminate or
ameliorate Audit department of the corporation.
TABLE OF
CONTENT
Title
Page
i
Approval
Page
ii
Dedication
iii
Acknowledgement
iv
Abstract
v
Table of
Content
ix
CHAPTER ONE
1.0
Introduction
1
1.1
Statement of Problem
1.2
Objectives of the Study
1.3 Research
questions
1.4
Significance of the Study
1.5 Scope of
the Study
1.6
Limitation of the Study
1.7
Definition of Terms
7
CHAPTER TWO
2.0
Definition of Auditing
8
2.1
Objective of Auditing
11
2.2 Types of
Auditing
11
2.3 Reliance
of Internal Auditing to
External
Auditors
2.4 Auditing
as a measure for Controlling Fraud
2.5 The
Future of Auditing 22
2.6 Auditors
Liability
23
2.7 Audit
Report
30
CHAPTER
THREE
3.0 Research
Design and Methodology
33
3.1
Selection of population
3.2 Sample
Used
33
3.3 Method
of Investigation 34
3.4
Techniques of data collection 35
CHAPTER FOUR
4.0 Data
Presentation and Analysis
4.1
Questions, Presentation and Analysis
4.2 Test of
Hypothesis 49
CHAPTER FIVE
5.0 Summary
of Findings, Conclusion
and
Recommendations
5.1 Summary
of Findings
52
5.2
Conclusion
55
5.3 Recommendations
56
5.4
Suggestion for further study 57
Bibliography
Appendix
(Questionnaire)
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