ABSTRACT
The study was carried out essentially to find out the place of internal auditing as on instrument of effective management, taking IMT, Enugu as a case study.It looked into the extent the internal audit has faired in this role, the definitions and objectives of internal audit.Four research question were analyzed to establish the instrumentality of internal audit to effective management to senior and junior staff of the audit and bursary departments.
A linkert – type four – point scale were used in determining positives i.e ( 2.50 and above ) and negative i.e
( 2.4 and below) responses. The means and standard deviation were obtained and used in and analyzing research question while t- test statistic was used to test the hypothesis.The calculated value and the table value were compared in each case and where the calculated valued in more than the table value. The null hypothesis was rejected whiles there the calculated value is less than the table value. The null hypothesis was accepted.
TABLE OF CONTENTS
APPROVAL PAGE ……………………………………………………………………i
DEDICATION……………………………………………….…………………………ii
ACKNOWLEDGMENT………………………………………………………………iii
ABSTRACT……………………………………………………………………….vi..v TABLE OF CONTENTS…………………………………………………………..vii
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY 1
1.2 STATEMENT OF THE PROBLEM 3
1.3 OBJECTIVE OF THE STUDY 6
1.4 HYPOTHESIS 7
1.5 RESEARCH QUESTIONS 7
1.6 SIGNIFICANCE OF THE STUDY 8
1.7 SCOPE OF THE STUDY 9
1.8 LIMITATION OF THE STUDY 9
CHAPTER TWO
REVIEW OF RELATED LITERATURE 11
2.1 DEFINITION OF AUDITING 11
2.2 DEFINITION OF INTERNAL AUDITING 14
2.3 FUNCTION OF THE INTERNAL AUDIT 21
2.4 RESPONSIBILITIES 23
2.5 FUNCTION AND JOB DESCRIPTION 24
2.6 SUMMARY 25
CHAPTER THREE
RESEARCH DESIGN AND METHOD 27
3.1 RESEARCH DESIGN 27
3.3 POPULATION OF STUDY 28
3.4 SAMPLE METHOD 28
3.5 RESEARCH INSTRUMENTATION 28
3.6 VALIDITY AND RELIABILITY OF RESEARCH INSTRUMENT 29
3.7 SOURCE OF DATA 31
CHAPTER FOUR
PRESENTATION AND ANALYSIS OF DATA 33
4.1 PRESENTATION OF ANALYSIS OF RESULT 33
4.2 TEST OF HYPOTHESIS 49
CHAPTER FIVE
SUMMARY OF FINDINGS/CONCLUSION AND RECOMMENDATIONS 51
5.1 FINDINGS 51
5.2 CONCLUSION 51
5.3 RECOMMENDATION 52
REFERENCE 53
APPENDIX A 55
QUESTIONNAIRE………………………………………………………………………….57
