TABLE CONTENT
Title page i
Certification ii
Dedication iii
Acknowledgement iv
Table of content vii
CHAPTER ONE
INTRODUCTION
1.0 Background of the study
1.1 Statement of the study
1.2 Justification of the study
1.3 Objective of the study
1.4 Statement of hypothesis
1.5 Scope of the study
1.6 Significances of the study
1.7 Plan of the study
1.8 Definition of the study
CHAPTER TWO
LITERATURE REVIEW
2.0 Introduction
2.1 Concept of auditing
2.2 Type of auditing
2.3 Scope of audit in manufacturing companies
2.4 Internal audit in manufacturing companies
2.5 Impact of audit on the management of manufacturing company
CHAPTER THREE
RESEARCH METHODOLOGY
3.0 Historical background of heritage pure water
3.1 Introduction
3.2 Research design
3.3 Types of data and method of data collection
3.4 Research instrument
3.5 Research instruction
3.6 Method of data analysis
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
4.0 Introduction.
4.1 Analysis of data
4.2 Hypothesis testing
4.3 Interpretation result
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 Summary
5.2 Conclusion
Recommendation
Bibliography
CHAPTER ONE
INTRODUCTION
1.0 BACKGROUND OF THE STUDY
Company or organizations take a unique position in an economic setting by virtue of their position in terms of goods and services. The growing complexities in the organizations have necessitated the need for a functional and effective internal audit before the ultimate statutory audit. This is because of the incessant reports of frauds and misappropriation of fund in manufacturing Companies. The origin of auditing emanates from the separation ownership from control; in spite of this it become necessary for the manager entrusted with the financial and economics of business to present their financial report to the employers.
Auditing is viewed from one of the primary means by which accountability can be ensured to the financial statement.
Auditing, according to Walter (1970), is therefore said to be such an examination of books and accounts and vouchers of a business, as it will enable the auditor to express his opinion as to whether the balance sheet is properly drawn up, so as to give a true and fair view of the state of affairs of the business and that the profit and loss account give a true and fair view as the profit and loss for the financial period according to the best of information and explanation given to him and as shown by the books to report otherwise if not satisfied.
