Download Tag: PUBLIC SECTOR

ABSTRACT Audit report is indeed very relevant to public sector organizations. As such, its credibility is highly needed. When an audit report losses these two qualities; relevance and credibility, it looses its worth and can no longer be relied upon. The study is oriented towards identifying set objectives for audit report and the implementation of the objective directed towards the growth and operational efficiency of the organization. Audit report should ...

ABSTRACT         This study focus on corruption and economic crimes in the public sector with a particular reference to ministry of finance, Lagos state. The study identified the major causes of corruption and economic crimes and these were numerous ranging from bad government to societal values in public. In the course of the study, it was discovered that checks and balances in ministry result to the effectiveness and utilization of ...

ABSTRACT The study dealt on the effectiveness of auditing and accountability in the public sector. The rapid development of financial management initiative in public sector and financial control has led to the need for improved performance measurement, reporting and individual accountability. The researcher tested five hypotheses which stability results mat states that. An audited work must be independently examined, opinions must be expressed by a qualified  and appointed auditor in ...

ABSTRACT This research topic is the auditing as a tool for fraud detection and prevention in the public sector. Kaduna state water board is chosen as a case study.  The research topics has been chosen in order to investigate the causes, and possible ways of preventing and controlling of fraud in Kaduna state water board.  Among the objectives of this study is to identify the problems and solution in an ...

Abstract This study was on accounting information and decision making in the public sector of Nigeria. Three objectives were raised which included:  To determine the nature of accounting information in public sector, to appraise the effect of accounting information on decision making in public sector and to determine the use and application of accounting information in decision making in public sector. A total of 77 responses were received and validated ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Housing (Shelter) is unarguably one of the basic necessities of man. It used to be ranked second after food in the hierarchy of man’s needs but according to Ebie (2009) it is the first and most important of all rights. According to him, because of the importance attached to housing and coupled with the fact that housing in all its ramifications is ...

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY The management of financial resources in the pubic sector is the heart of government administration of financial manning and control in pubic sector. Financial control can then be sera as the process, which assures that financial resources are obtained economically, and used effectively and effectively in the accomplishment of descried galas. Thus of can be said to be an assurance process, which ...

INTRODUCTION 1.1 BACKGROUND OF THE STUDY Auditing has existed as long as man has been required to account for their transactions. A famous example is in St. Mathew’s Gospel (Chapter 25) when the rich man went on a journey and delivered his goods to a servant to look after them while he was away. On his return, he asked each of these servants to account for the goods with which ...

ABSTRACT The study dealt on the effectiveness of auditing and accountability - in the public sector. The rapid development financial management initiative in public sector and financial control has led to the need for improved performance measurement, reporting and individual accountability. The researcher tested five hypotheses which stability results mat states that. An audited work must be independently examined, opinions must be expressed by a qualified and appointed auditor in pursuance/ compliance with the relevant statutory obligations; that an auditor must ...

CHAPTER ONE 1.0  INTRODUCTION 1.1 BACKGROUND OF THE STUDY History has it that the concept of accountability of public funds dates backs to the history of ancient Greece.  As old as theory is, it would not be enormous to say that the idea has been equally lost to antiquity although not much is known about it, this makes the subject, government accounting to remain a myth. Accounting in the public sector has received ...

ABSTRACT The subject matter of this study is problem and prospect of financial control in organisation public sector  in Owerri North Imo State. A research on this topic could not be more appropriate than new since all the workers in the civil services especially those involve in government finance operations are well  acquainted with financial control. Therefore, the main motive of research was to look into the financial control in public sectors ...

CHAPTER ONE  INTRODUCTION 1.1 Background To The Study  Tax constitutes a system of raising money from corporate institutions and persons unbehalf of the government for developmental programmes. Tax is a compulsory contribution imposed by government on eligible tax payers in the country to aid in the financing of government expenditures in the provision of essential services such as education, health services, road constructions, security, social payments etc.  Taxes are imposed ...

CHAPTER ONE  INTRODUCTION 1.1    BACKGROUND OF THE STUDY The efficiency and effectiveness of the operation of any public or private enterprise depends on the control available to management in almost every organization. Therefore the number of activities going on must be recorded for attainment of the organization goals. The role of budget and budgetary control has become a very vital financial control and accountability device in the public sector and ...

ABSTRACT Today in the public sectors, staffs have decided in involving themselves in fraud, misappropriation of fund mismanagement of assets entrusted on them, and abuse of their profiles for their different personal interests. But, auditing has become a tool for ensuring good accountability. Through auditing, the account of individuals, partnership, co-operative and public sectors can at any time be examined by an auditor which enables him to express his opinion ...

ABSTRACT The essence of this study is to evaluate the impact of computerized accounting and auditing system in the public sector. The study used of both primary and secondary sources of data to obtain information, for the primary sources, questionnaire, observation and interview method was used, while for the secondary data, the use of text books and journals was adopted. The findings of the study showed that the introduction of ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Auditing has existed as long as man has been required to account for their transactions. A famous example is in St. Mathew’s Gospel (Chapter 25) when the rich man went on a journey and delivered his goods to a servant to look after them while he was away. On his return, he asked each of these servants to account for the goods ...

ABSTRACT The scope of governmental auditing has been widened over the year by the demand for independent verification of information to the extent that it can no longer be limited to the audit of financial operations, but value for money audit which ensures that the activities and programs are carried out at low cost and high standard. Lack of commitment in cost efficiency to the overall achievement of goals by ...

ABSTRACT In this study internal control as an aid to accountability in the public sector was researched on using Biase local government area, cross river state as the case study. The major objective of the study was to find out and understand how internal control aids accountability in the public sector and to explain those relevant topics, which will enable any reader to understand and appreciate the important of how ...

CHAPTER ONE INTRODUCTION 1.1       Background to the Study Planning and control are major activities of management in all organization and budgets are central to the process of planning and control. Budgeting and budgetary control both at management and operational level look at the future lay down what had to be achieved while control checks whether or not the plans are realized and put into effect corrective measure where deviation or ...

CHAPTER ONE   INTRODUCTION BACKGROUND OF THE STUDY  1.1       THE NEED FOR ACCOUNTABILITY IN PUBLIC SECTOR At, the onset of the oil boom in the 1970’s, many were convinced that the era of scarcity has given way to abundant resources. A major problem was how to plan for the societies to be confronted with the vast increases in material wealth and leisure. The national priorities shifted rapidly as Nigerians embrace the ...