AUDITING AS A CONTROL IN PUBLIC SECTOR ACCOUNTING (A CASE STUDY OF FEDERAL MINISTRY OF FINANCE ENUGU)

ABSTRACT  This work border on the auditing as a control in public sector accounting   a case study of federal ministry of finance Enugu. Its main theme is the purpose auditing serve in the public sector as a control for all financial accountability and otherwise in the public sector. Importance of the study was to help the financial controllers of government agencies understand that auditing of public sector is as more important as that of the private sector. The area of the study was federal ministry of finance Enugu. This study is divided into five chapter, chapter one gives the general introduction about the reason why the work was embarked upon. Chapter two report the views of other authors that have conducted work  relevant to the theme of the study. Chapter three described the actual process and methods of the research the researcher used. Chapter four gives the details of researcher is analysis of data collected form the respondents  using the t-test statistics in testing the null hypothesis. Finally in chapter five the researcher presents recommendation as well as suggestion for further research. 
TABLE OF CONTENT Cover pageTitle pageApproval page Dedication AcknowledgementTable of contents List of tableAbstract
Chapter one    1.0Introduction 1.1Background 1.2Statement of problems 1.3Purpose of the study1.4Scope pf the study1.5Research questions 1.6Null hypothesis 1.7Significance of the study
Chapter two  2.0Review of related literature 2.1History of auditing as a profession 2.2Legal framework of public sector auditing 2.3Auditing and corruption in Nigeria 2.4Auditing and fraud detection in government institutions 2.5Internal auditing in government agencies 2.6Compliance and efficiency auditing in the public sector 2.7Relevance of auditing standards in the public sector.2.8Auditing and internal control in the public sector.  2.9Summary or related reviewed literature 
Chapter three 3.0Research methodology 3.1 Design of the study3.2Area of the study3.3Population of the study3.4Sample and sampling procedure 3.5Instrument for data collection 3.6Validation of the instrument3.7Reliability of the instrument 3.8Administration of the instrument 3.9Method of data analysis 
Chapter four 4.0Data presentation and result 4.1Summary of result
Chapter five5.1Discussion of result 5.2Conclusion 5.3Implication of the research findings 5.4Recommendation 5.5Suggestion for further study5.6Limitation of the studyReferences Appendixes