ABSTRACT
The study on Audit is an
important one especially when it has to do with Auditing as an instrument of
Accountability in an organization. Accountability as we all know, means
answerable for ones action and behaviour or within the emphasis that public
official should be answerable for their actions. Thus if effort would permit
and facilitate the achievement of cooperate goals. It is the efficiency of this
accountability that Auditing be it internal and external set out to appraise.
This project work sought to examine the Auditing as a tool for enhancing
accountability in public sector institutions. A case study of Abia State
ministry of finance the objectives of the study were; to access the rule of as
control machinery in the management of ministry of finance to access the
effectiveness and efficiency of Auditing in the prevention and disclosure of
irregularities, and to find out its associated problems as well as its
recommendation as a propound solution to it. Date were collected both from
primary sources, the primary sources were through questionnaires administration
and personal interview. While secondary sources were text books from libraries
and journals. Simple percentage and chi- square techniques were used in date
analysis and testing of the three hypothesis 5% level of significance was
provided for against error and 95% of work done is assumed t be correct. From
the studying, the finding reveal that negligence of duty, irregularities-fraud,
embezzlement, misappropriation of fund and non-adherence to ethical code of the
establishment is the other of the public sector in general, In my
recommendation, audit department should be given a reasonable degree of
independence to enable them report its finding on all activities of the
ministry. Qualified staff should be employed and all rule and regulations
guiding the activities of every unit of the ministry should be observed. Above
all, Auditing rule should be emphasized and adhered to.
EMENIKE, O (2021). Auditing As A Tool For Enhancing Accountability In Public Sector Institution (A Case Study Of Abia State Ministry Of Finance). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/auditing-as-a-tool-for-enhancing-accountability-in-public-sector-institution-a-case-study-of-abia-state-ministry-of-finance-7-2
OGECHI, EMENIKE. "Auditing As A Tool For Enhancing Accountability In Public Sector Institution (A Case Study Of Abia State Ministry Of Finance)" Mouau.afribary.org. Mouau.afribary.org, 28 Jun. 2021, https://repository.mouau.edu.ng/work/view/auditing-as-a-tool-for-enhancing-accountability-in-public-sector-institution-a-case-study-of-abia-state-ministry-of-finance-7-2. Accessed 01 Nov. 2024.
OGECHI, EMENIKE. "Auditing As A Tool For Enhancing Accountability In Public Sector Institution (A Case Study Of Abia State Ministry Of Finance)". Mouau.afribary.org, Mouau.afribary.org, 28 Jun. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/auditing-as-a-tool-for-enhancing-accountability-in-public-sector-institution-a-case-study-of-abia-state-ministry-of-finance-7-2 >.
OGECHI, EMENIKE. "Auditing As A Tool For Enhancing Accountability In Public Sector Institution (A Case Study Of Abia State Ministry Of Finance)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/auditing-as-a-tool-for-enhancing-accountability-in-public-sector-institution-a-case-study-of-abia-state-ministry-of-finance-7-2