AUDITING AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTOR (A CASE STUDY OF NNPC ENUGU STATE)

ABSTRACT The increasing of fraud and misappropriation of public fraud and property by the public service servant posses 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 Auditing helps to check or control embezzlement and misappropriation of public fraud in the public service also discussed were the problems rendering efficient performance of the Audit Department. A general ravine of what Auditing and Accountability is all about was made. Data will be collected for the project through oral interviews of related literature the outcome of the research will proved that Auditing actually aids Accountability in the public service and from the findings, the research will recommend the establishment of panel on the implementation of the audit report and employed qualified  (professional) Accountants into the public service. 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 know that company’s funds 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 audited, there’s still an increase in fraud and misappropriation of fund and property. The objective of this work is to know the role of audit as an aid to accountably in the public sector with reference to NNPC. The problem facing auditors which tender their performance in NNPC.    Regarding cot rains from all indication it can be seen that the research such as this cannot be carried out in one semester. Therefore, the time available is very limited other likely trading factors include:    The inability of same officials to disclose certain reliable. Limit information, which they considered confidential, may also limit the study.   The lost of transportation as a result of the incessant fined scarcity and consequent rise in price may constrain the movement of the writer     Furthermore, most of materials that may be needed for this research work are likely going to be tendered due to death of materials by government staff.      In addition, the funds available to the research may not be enough as well as this risk of being on the road most frequently to search of relevant materials may be likely going to limit the study.  Finally the academic workload in the campus is one of the constrain factors on this research work.
TABLE OF CONTENTS
Cover page Title page Approval page Dedication Acknowledgement Abstract Table of contents
CHAPTER ONE  INTRODUCTION 1.1 An overviews 1.2 objectives of the study 1.3 Statement of problem 1.4 Significance of the study 1.5 Research hypothesis 1.6 Definition of terms
CHAPTER TWO 2.1 REVIEW OF RELATED LITERATURE 2.2 The public sector, nnpc and its service 2.3 NNPC accounting procedures 2.4 Meaning of internal audit 2.5 Meaning of internal control 2.6 Meaning have internal checks 2.7 The role internal audit department 2.8 Internal and external auditors and their duties 2.9 Audit Training Programmer.                                                              
CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY                               3.1 Design of Research                                                                            3.2 Sources of Data                                                                                  3.3 Location of data                                                                                   3.4 Population of the study                                                                       3.5 sample size                                                                                         3.6 methods of data Analysis                                                                  
CHAPTER   FOUR  PERSENTATION AND DATA ANALYSIS                                   4.1 Introduction                                                                                     4.2 presentation                                                                                     4.3 Analysis of Data                                                                             4.4 Test And Prote Of Hypothesis                                      
CHAPTER   FIVE    SUMMARY OF FINDINGS CONCLUSION AND RECOMMENDATION                                   5.1 Findings                                                                                          5.2 Conclusion                                                                                      5.3 Recommendations                                                                                  Bibliography                                                                                         Appendices