Auditing is continually changing and developing to meet the needs of the business environment it serves. The role of auditing towards ensuring accountability have attracted comments which has always not been good news for the auditing profession, but does indicate a heightened awareness in the society of potential importance of what auditors do. The objective of this research work is:(a) To determine how auditing enhance the effectiveness of organisation, (b) To examine the relationship of organisational internal control system in fraud detection and (c) To determine how auditing enhance organisational accountability and growth.
The primary data source (Questionnaire) collected and response from 109 respondents. Data collected were analysed on table using percentage. Three (3) hypotheses were stated in null and tested using X2 statistics. Sampling percentage as used and the test revealed that auditing enhance organisation effectiveness and also help to know how auditing bring organisation growth through accountability in West African Ceramics Ltd. Ajaokuta. Kogi state.
TABLE OF CONTENTS
Title page - - i
Certification - - ii
Approval page- - iii
Declaration - - iv
Acknowledgments - v
Abstract - vii
Table of contents - - viii
1.1 Background to the Study 1 1.2 Statement of the Problem - - - 3
1.3 Objectives of the Study - 4
1.4 Research Questions - 4
1.5 Research Hypotheses - 5
1.6 Significance of the Study - - - 5
1.7 Scope of the Study - 7
1.8 Limitations of the Study 7
1.9 Definition of terms - 8
2.1 Definition of Auditing 10
1.2 Objectives of Auditing 12
2.3 Types of Auditing - 13
2.4 Reliance of internal auditing to external auditors 17
2.5 Auditing as a measure of controlling fraud - 19
2.6 The future of Auditing - 21
2.7 Auditors Liability - 22
2.8 Audit Report- - 28
3.1 Research Design - - 29
3.2 Population Of The Study - - - 29
3.3 Sample Size / Technique - - - 29
3.4 Method Of Data Collection - - - 31
3.5 Method Of Data Analysis 32
PRESENTATION AND ANALYSIS OF DATA.
4.1 Data Presentation and Analysis - - 34
4.2 Question, Presentation and Analysis - 34
4.3 Test of Hypothesis 43
SUMMARY, CONCLUSION AND RECOMMENDATION.
5.1 Summary of Findings 47
5.2 Conclusions - - 48
5.3 Recommendations - 49
Appendix(Questionnaire) 55AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY (A case study of West African Ceramics LTD. Ajaokuta).