Download complete project materials on The Impact Of Internal Audit In Nigeria Manufacturing Industries from chapter 1 to five with references.
INTRODUCTION
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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.
TABLE CONTENT
Title page
Certification
Dedication
Acknowledgement
Table of content
CHAPTER ONE
INTRODUCTION
1.0Â Â Â Â Â Background of the study
1.1Â Â Â Â Â Â Â Statement of the study
1.2Â Â Â Â Â Â Â Justification of the study
1.3Â Â Â Â Â Â Â Objective of the study
1.4Â Â Â Â Â Â Â Statement of hypothesis
1.5Â Â Â Â Â Â Â Scope of the study
1.6Â Â Â Â Â Â Â Significances of the study
1.7Â Â Â Â Â Â Â Plan of the study
1.8Â Â Â Â Â Â Â Definition of the study
CHAPTER TWO
LITERATURE REVIEW
2.0Â Â Â Â Â Introduction
2.1Â Â Â Â Â Concept of auditing
2.2Â Â Â Â Â Type of auditing
2.3Â Â Â Â Â Scope of audit in manufacturing companies
2.4Â Â Â Â Â Internal audit in manufacturing companies
2.5Â Â Â Â Â Impact of audit on the management of manufacturing company
CHAPTER THREE
RESEARCH METHODOLOGY
3.0Â Â Â Â Â Historical background of heritage pure water
3.1 Introduction
3.2 Research design
3.3Types of data and method of data collection
3.4Research instrument
3.5Research instruction
3.6Method of data analysis
CHAPTER FOUR
            DATA PRESENTATION AND ANALYSIS
4.0Â Â Â Â Â Introduction.
4.1Â Â Â Â Â Analysis of data
4.2Â Â Â Â Â Hypothesis testing
4.3Â Â Â Â Â Interpretation result
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 Summary
5.2Â Â Conclusion
Recommendation
Bibliography
CHAPTER ONE
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.
Professional auditing grow and developed in England, whose first organized accounting body was formed in Nigeria, the institute of chartered Accounting of Nigeria {ICAN} was established by the act of parliament number 15 of 1 September 1965. Then, the idea was sold by Mr. Herbart keeling a qualified accountant who was visiting Nigeria as a delegate sent by British council on a specific assignment. The vision comes into reality that an association known as accountants of Nigeria was formed. The association was incorporated on November 17,1960. There is the need for auditing in manufacturing companies so that financial control can be carried out.
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Internal auditing therefore can be defined as an independent appraisal of activity within an organization, for the review of operation as services to management. It is a management controls which function by measuring and evaluating the effectiveness of other controls.
Hence, internal auditing as a process can thus, be seen as a review of the accounting and internal control system of an enterprises in order to highlight their weakness to management so that correction can be effected appropriately and promptly.
This research work is to contribute to the understanding that to ascertain whether internal auditing is appropriate as a management tool and to also promote the understanding that the primary objective of the internal auditor is not to detect frauds or error, but if in the process of audit the auditor detects any error or frauds he/she is to report to the appropriate authority usually the management as bound by the professionals.
1.1 STATEMENT OF RESEARCH PROBLEM
In any organization, private or public the impact of internal auditing are desire, important as it can positively or negatively effect the effectiveness in any organization of company is the check and control issue so that fraud and irregularities can be at lost minimized.
In manufacturing industries case of fraud and mismanagement of frauds by the serving public official managers, e.t.c soon to have gone unnoticed despite the fact that periodic audit exercise is being carried out. So, to stop minimize fraud or mismanagement of fund in any manufacturing company, the service of an auditor is greatly needed. This will increase the strength of the company and also their level of productivity will increase.
Can audit be relied on as a check against fraudulent act? And if so, is the environment conductive for the performance of their duties i.e the auditor.
These questions are what brought about the issue of how effectively and efficiency is the internal auditor evaluating the internal control of the organization to ensure the efficient management of manufacturing companies.
1.2 JUSTIFICATION FOR THE STUDY
This research work is justified as it provides answer for the evaluation of the role of national audit in the company to see and test its ability of compliance with policies, law, procedures and regulation.
To evaluate its effectiveness in checking the security and extent to which assist of the company is safeguarded.
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