AUDITING AS AN AID TO ACCOUNTABILITY ON THE PUBLIC SECTOR

The researcher went through the relevant sections of the constitution relating to audit and it was found that the constitution confers a total independence on audit department. This has offered the audit department to report its findings without fear or favour. It could also be established that the practice of fraud and misappropriation of public fund and property can be corrected by monitoring as campaign against it and giving the director of audit the power to implement audit reports. It could also be established that one of the objectives of the internal auditor is to ensure that the accounts show a true and fair view. It could also be established that an auditor is guiltily of negligence, when he is supposed to do something by virtue of the authority vested in him, and he does not do it, he is guilty of negligence. But whereby he has no authority, he is not guilty of negligence to the fraud committed. It could also be established from the review that auditing is a means towards achieving public accountability. 

Title page

Certification

Dedication

Acknowledgment 

Abstract

Table of contents

1.1 Background of the study

1.2 Statement of problems

1.3 Objective of the study

1.4 Scope of the study

1.5 Research question

1.6 Definition of terms

1.7 Significance of the study

2.1 Brief history of Union Bank Plc Nigeria.

2.2 The meaning of Public Sector

2.3 The Role of Auditors (externals) as aid to accountability    

2.4 The Problems Facing Auditors

2.5 The Role of Auditor Vis fraud detection and prevention

2.6 Fraud prevention

2.7 Effectiveness of Auditing Reports

2.8 Summary of the related reviewed literature

RESEARCH METHODOLOGY

3.1 Research Design

3.2 Area of study

3.3 Population of the study

3.4 Sample and sampling technique

3.5 Instrumentation

3.6 Validity of instrument

3.7 Reliability of instrument

3.8 Method of data analysis

3.9 Method of data collection

DATA PRESENTATION AND RESULTS    

Summary of results/findings

5.1 Discussion of findings

5.2 Conclusions

5.3 Recommendation

5.4 Suggestion for further research

5.5 Limitation of the study