ABSTRACT
Just like large organization, small and medium scale businesses need auditors to survive. The role of auditors in helping small business owners keep accurate and concise financial records cannot be underestimated in corporate Nigeria today. Concerning methodology, data was collected by means of questionnaire. The collected data were analyzed with the aid of percentages. Further analysis was done on relevant information. The statement of research hypothesis was tested using chi-square distribution. The use of internal control questionnaire and evaluation forms by auditors, to ascertain and evaluate the strengths and weakness of internal control systems of business organization, with a view to determining the degree of reliance to be placed on the internal control system is a major finding of this research.

TABLE OF CONTENT
CHAPTER ONE      -    Introduction
CHAPTER TWO -    Literature Review
CHAPTER THREE -    Research Methodology
CHAPTER FOUR -    Data Analysis and Presentation
CHAPTER FIVE -     Summary, Conclusion and Recommendations