This work border on the auditing as a control in public sector accounting a case study of federal ministry of finance Enugu. Its main theme is the purpose auditing serve in the public sector as a control for all financial accountability and otherwise in the public sector. Importance of the study was to help the financial controllers of government agencies understand that auditing of public sector is as more important as that of the private sector. The area of the study was federal ministry of finance Enugu.
This study is divided into five chapter, chapter one gives the general introduction about the reason why the work was embarked upon. Chapter two report the views of other authors that have conducted work relevant to the theme of the study. Chapter three described the actual process and methods of the research the researcher used. Chapter four gives the details of researcher is analysis of data collected form the respondents using the t-test statistics in testing the null hypothesis.
Finally in chapter five the researcher presents recommendation as well as suggestion for further research.
TABLE OF CONTENT
Table of contents
List of table
1.2 Statement of problems
1.3 Purpose of the study
1.4 Scope pf the study
1.5 Research questions
1.6 Null hypothesis
1.7 Significance of the study
2.0 Review of related literature
2.1 History of auditing as a profession
2.2 Legal framework of public sector auditing
2.3 Auditing and corruption in Nigeria
2.4 Auditing and fraud detection in government institutions
2.5 Internal auditing in government agencies
2.6 Compliance and efficiency auditing in the public sector
2.7 Relevance of auditing standards in the public sector.
2.8 Auditing and internal control in the public sector.
2.9 Summary or related reviewed literature
3.0 Research methodology
3.1 Design of the study
3.2 Area of the study
3.3 Population of the study
3.4 Sample and sampling procedure
3.5 Instrument for data collection
3.6 Validation of the instrument
3.7 Reliability of the instrument
3.8 Administration of the instrument
3.9 Method of data analysis
4.0 Data presentation and result
4.1 Summary of result
5.1 Discussion of result
5.3 Implication of the research findings
5.5 Suggestion for further study
5.6 Limitation of the study
AUDITING AS A CONTROL IN PUBLIC SECTOR ACCOUNTING (A CASE STUDY OF FEDERAL MINISTRY OF FINANCE ENUGU)