Download Tag: EFFECTIVE INTERNAL AUDIT

CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Globally the role of auditing is being appreciated for its avowed operations and activities. Ihe and Umeaka(2006:370) defined auditing “as a process carried out by suitably qualified auditors during which the accounting records and the financial statements of an organization are subjected to examination by an independent auditor with the main objective of expressing an opinion in accordance with the relevant ...

CHAPTER ONE INTRODUCTION Background of the study Globally the role of auditing is being appreciated for its avowed operations and activities. Ihe and Umeaka(2006:370) defined auditing “as a process carried out by suitably qualified auditors during which the accounting records and the financial statements of an organization are subjected to examination by an independent auditor with the main objective of expressing an opinion in accordance with the relevant terms of ...