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AUDITING AS A MANAGEMENT TOOL: A STUDY OF NATIONAL ELECTRIC POWER AUTHORITY (NEPA)
ABSTRACT
He is your watch dog a chartered accountant. So well trained to examine the financial statement of your company to determine whether they are true or fair, whether applicable laws and regulation were followed, whether resources were employed in an efficient manner, and whether desired results were achieved. > The auditor works based on the information made available to him by the director of your company. He goes no further been bound by the company and allied matters decree of 1990. The auditors work therefore is to form an opinion on the above matters; although the procedures employed in checking the books may enable him detect fraud. Where the auditor has a substantial prove of a fraud he will bark to raise an alarm. But he won’t bite. Because he is only a WATCHDOG.
TABLE OF CONTENT
Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi
CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10
CHAPTER TWO
LITERATURE REVIEW – – – – – – -11
CHAPTER THREE
Research methodology – – – – – – -39
Design of study – – – – – – – -40
CHAPTER FOUR
Presentation, analysis and interpretation of data – -48
CHAPTER FIVE
Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69
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