Brief Introduction

The Auditor is regarded as the eyes and ears of the financial statements of an organization. The auditor, shareholders, and directors have a tripartite relationship in an organization.

The shareholders are the owners of the enterprise, the directors are employed by the shareholders to manage the business while the auditors are appointed by the shareholders to act as checks and balances for the purpose of giving them a true and fair view of the organizational financial report.

However, the role of auditors is to conscientiously and objectively examine inquiring into any financial statements and other documents in order to assert an opinion. It is the auditor’s duty to consider whether the information given in the director’s report in respect of the year for which the accounts are prepared is consistent with those accounts.

Table of Content

CHAPTER ONE: INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objective of the Study
1.4 Hypotheses
1.5 Research Questions
1.6 Significance of the study
1.7 Scope of the study
1.8 Limitations of the study
Reference

CHAPTER TWO: RELATED REVIEW OF LITERATURE
2.1 Introduction
2.2 The concept of the Internal Auditing
2.3 Scope and Objective of Internal Auditing
2.4 Duties of an Internal Auditor
2.5 The concept and Definitions Internal Control System
2.6 Administrates and Extra-Ministerial Audit departments
2.7 Reporting Relationship with Accounting Officer
2.8 The need for Audit Quality Control Measure
2.9 Principal functions of Internal Audit
2.10 Importance of Internal Audit Department
2.11 Problems encountered by the Internal Auditors
2.12 Summary of related review of literature
References

CHAPTER THREE: METHODOLOGY
3.1 Research Design
3.2 Area of the Study
3.3 Population of the study
3.4 Sampling Method
3.5 Research Instrumentation
3.6 Validity and Reliability of Research Instrument
3.7 Sources of Data
3.8 Analytical Technique
References

CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA
4.1 Presentation and analysis of Data
4.2 Test of Hypothesis
References

CHAPTER FIVE: SUMMARY OF FINDINGS CONCLUSION AND RECOMMENDATIONS
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendation
References
Appendix I
Appendix II

LIST OF TABLES
Table 4.1: The table showing how long the staff has worked with the Audit Department.
Table 4.2: The inadequately of the independence provided for the Audit department.
Table 4.3: Excessive control of audit department staff Strength.
Table 4.4: Problem in relation to the Audit Department staff strength.
Table 4.5 Effectiveness of the state ministries and Extra- Ministerial internal control system.
Table 4.6: Hypothesis on the appropriateness of the ICS of the state Ministries Extra Ministerial Department.
Table 4.7: The effect of pressure on the internal Auditors
Table 4.6: Excessive control of budget by government officials.