Relevance Of Auditors In The Management Of Business Organization

(A Case Study Of First Bank Plc Enugu Okpara Avenue Enugu State)

5 Chapters
|
61 Pages
|
8,081 Words

Auditors are referred to as the police of the accounting profession. In carrying out their function, it is expected that auditors should be independent and fair in their reports. It becomes expedient to ask, if auditors are independent and fair in their reports, why the massive failure of organizations particularly financial institution. The cross sectional survey design was applied in the study. Questionnaire was the major instrument used for the study and was administered through the help of research assistants. The simple random technique was applied in selecting the respondents. The findings of the work are that the functions of the auditors are being jeopardized by selfish gains again; auditors are hooked by fear as perpetrated by the Nigerian political class. The research concluded that the functions of auditors are crucial for the survival of any organization but their independence and fairness in their reports are not guaranteed. We recommended among other things that there is need to form pre-auditor committee before sending the financial statement out, laws guiding the action of auditors are quite fundamental for the function of the auditors.

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Title page
Approval page
Certification
Dedication
Acknowledgement
Abstract
Table of contents

CHAPTER ONE:
INTRODUCTION
Background of study
Statement of the problem
Research questions
Purpose of study
Significance of the study
Definition of terms

CHAPTER TWO:
REVIEW OF LITERATURE
Importance of Auditing organization
Audit Independence and it implication
on organization
Risk factors and effective Auditing
Theoretical framework

CHAPTER THREE:
RESEARCH METHODOLOGY
Research design
Area of study
Scope of the study
Population of the study
Sample size
Sampling technique
Instrument for data collection
Administration of the instrument
Method of data Analysis
Validation of the instrument
Reliability of the instrument

CHAPTER FOUR:
Data Presentation and Analysis

CHAPTER FIVE:
Discussion of findings
Conclusion
Recommendation
References
Questionnaire

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