INTERNAL AUDITING AS A TOOL OF CONTROL IN FEDERAL GOVERNMENT PARASTATALS

CHAPTER ONE 1.0 INTRODUCTION In Nigeria, successive governments, since independence have set up autonomous organizations with legal independence and powers, having the initiative of private enterprises to carry on developmental activities of commercial or industrial nature. Thus, the emergence of Ahmadu Bello University teaching Hospitals with headquarters in Samaru Zaria is charged with the responsibility … Read more

THE CHALLENGES AND PROSPECTS OF AUDITING IN A COMPUTER ENVIRONMENT

CHAPTER ONE 1.0 INTRODUCTION Human being, either young, old, literate and illiterate are all product of their various environment i.e. the environment (internal or External) affects them either positively or negatively, even their work and inputs into anything, due to the rational and unpredictable nature of man, that makes them react to stimulants. Before considering, … Read more

THE EFFECT OF AUDITING ON THE PERFORMANCE OF BUSINESS ORGANIZATION

CHAPTER ONE INTRODUCTION 1.1 Background of the Study The dynamic nature of business environment growth and increasing complexity of business has made it imperative for management to seek for more avenues of control, which has resulted internal audit which serves as a control measure in both public and private sector. It is now rare indeed … Read more

THE ROLE OF AN AUDITOR IN SMALL BUSINESS ORGANISATION

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY According to the third national development plan (vol. 1 page 353) “manufacturing establishment employing less than 10 people or whose investment in machinery and equipment do not exceed N600, 000 are referred to as small scale industries. In the credit guidelines of the Central Bank of Nigeria … Read more

THE USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATION, PROBLEMS AND PROSPECTS

THE USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATION, PROBLEMS AND PROSPECTS ABSTRACTThis research work is aimed at ascertaining the various roles played by using computer in recording accounting information problems and prospects in the modern business world using Bendel feed and flour mill, Ewu, Edo state as a case study. The importance of using computer … Read more

THE USEFULNESS OF FINANCIAL STATEMENTS IN ASSESSING

THE USEFULNESS OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF COMPANIES AND IN GUIDING INVESTMENT DECISIONS ABSTRACT The use of financial statement in any business organization cannot be over emphasized, financial statements are needed by variety of people for different purposes. For instance, the government needs the financial books (reports) of a company for taxation … Read more

HEAD LOSES IN HORIZONTAL AND VERTICAL ORIFICE METER

HEAD LOSES IN HORIZONTAL AND VERTICAL ORIFICE METER A COMPARATIVE EVALUATION AND ANALYSES WITH APPLICATION OF STATISTICAL METHOD OF DATA RELIABILITY CHAPTER ONE INTRODUCTION 1.1. Background of the study Fluid mechanics deals with the study of all fluids under static and dynamic situations. Fluid mechanics is a branch of continuous mechanics which deals with a … Read more

IMPACT OF MACROECONOMIC VARIABLES ON STOCK RETURNS IN NIGERIA

IMPACT OF MACROECONOMIC VARIABLES ON STOCK RETURNS IN NIGERIA ABSTRACT   The study examined the impact of Macroeconomic variables on Stock returns in the Nigerian capital market. The study used time series data spanning a period from 2000 to 2012 and the domestic variables employed were Money supply, Exchange rate, Nigeria treasury bills rate, inflation … Read more

INFLUENCE OF FINANCIAL INCLUSION ON SMALL AND MEDIUM ENTERPRISES GROWTH AND DEVELOPMENT IN NIGERIA

INFLUENCE OF FINANCIAL INCLUSION ON SMALL AND MEDIUM ENTERPRISES GROWTH AND DEVELOPMENT IN NIGERIA Abstract The study examined the influence of financial inclusion dimensions (mobile banking, banking services and banking penetration) on SMEs growth and development in Nigeria.  The study comprises on a quantitative survey of 625 Small scale businesses. The data was collected from … Read more