Download Tag: PUBLIC SECTORS


INTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SECTORS

INTRODUCTION 1.1 BACKGROUND OF THE STUDY  Recently effective management and accountability of financial resources vike cash in the public sector has begun to receive much emphasis primarily in response to increase in fraud and high inflations rate that devalue idle or unaccounted cash and most especially defeat of aims of establishing such emprises and extra ministerial department most government establishments are tightening their internal control system to ensure strategic management ...

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INVESTIGATING THE NATURE OF PAYROLL ACCOUNTING IN PUBLIC SECTORS

ABSTRACT A payroll is a company’s list of its employees, but the term is commonly used to refer to: the total amount of money that a company pays to its employees, a company’s records of its employees’ salaries and wages, bonuses, and withheld taxes Payroll in the sense of “money paid to employees” plays a major role in a company for several reasons. From an accounting perspective, payroll is crucial because payroll and payroll taxes considerably affect ...

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AUDITING AS AN AID TO ACCOUNTABILITY ON THE PUBLIC SECTORS

ABSTRACT Nowadays, we are faced with the problem of poor management of funds and embezzlement of funds by officers in the public sectors of the country. The topic “auditing as an aid to accountability” was deliberately chosen by the researcher to address the problem of embezzlement and misappropriation of public fund. This research is directed towards finding the reliability of auditing as an aid to accountability. Chapter one serves as ...

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EVALUATION OF INTERNAL CONTROL SYSTEM IN PUBLIC SECTORS

ABSTRACT This research work has been able to assess the type of internal control system in public sector and how they operate bringing to light their strength and weakness. It was revealed that internal control is the back bone of a sound system of control in every organization. Application of internal control has help to prevent the level of fraud and falsification of documents. It also shows that internal control ...

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