ABSTRACT
The increasing rate of fraud and misappropriation of public fund and property by the public servants poses a question as to whether auditing plays any significant role towards ensuring proper accountability in the public service. The focus of the research is to evaluate the extent to which the researcher is to evaluate the extent to which auditing checks or controls embezzlement and misappropriation of public fund in the public service. Also discussed is the problem him during rendering efficient performance of the audit departments. A general review of what auditing and accountability are all about was date. Data were be collected for the project through oral interviews, questionnaire and related literature, the outcome of the research proved that auditing actually aids accountability in the public services and from the findings, the researcher recommends the establishment of panel on implementations of the audit report and the employment of qualified (professional) accountants unto the public services. There has been an outcry of poor accountability in the public sector of Nigeria with more emphasis, on NNPC. The researcher will be able to known that company’s fund and property are distorted to personal use. Another problem is the identification of the reason for this ugly situation and despite the fact that the accounts of these public organizations are said to be auditor. There’s still an increased in fraud and misappropriation of fund and properly. The objectives of the this work is to known the role of audit as all aid to accountability in the public sector with references to NNPC. The problem facing auditors which hinder their performance sin NNPC.
TABLE OF CONTENTS
Title page
Abstract
Table of contents
Introduction
•Background of the study
•Statement of the problem
•Objectives of the study
•Research questions
•Hypothesis
•Significant of the study
•Scope and limitation of the study
• Definition of terms
CHAPTER TWO
2.1 Review of related literature
2.2 The public sector, NNPC and the service
2.3 NNPC accounting procedures
2.4 meaning of internal audit
2.5 meaning of internal control
2.6 The role of internal audit department
2.7 Internal and external auditors and their duties
2.8 audit training programmers
References
CHAPTER THREE
Researcher design and methodology
3.1 Research design
3.2 Description of respondents
3.3 Sources of data
3.4 Methods of data collection
3.5 Population of the study
3.6 Sample size
3.7 Distribution of questionnaire
3.8 Validity and reliability of instrument
3.9 Methods of data analysis
Reference
CHAPTER FOUR
Presentation, analysis and interpretation of data
4.1 Introduction
4.2 Presentations
4.3 Analysis of data
4.4 Test of hypothesis
CHAPTER FIVE
Summary of findings, conclusion and recommendation
5.1 Summary of findings
5.2 Conclusion
5.3 Recommendations
Bibliography
Appendices