Auditing as an aid to Accountability on the Public Sector (A Case Study of Union Bank Plc in Enugu State)

This seems to be a national issue. The increasing incidence of fraud, embezzlement and misappropriation of funds and property by accounting officers and chief executives in the public sectors of the Nigeria economy pose pertinent questions as to whether auditing plays any significant role towards ensuring proper accountability and judicious use of funds.  Investors and other people concerned, therefore, deserved to be assured that the resources which they put at the disposal of those accounting officers are efficiently, effectively and economically managed, since it is known that not all of us are judicious in the management of our own private affairs and much less so, the public affairs assigned on to us.  Accountability has dearly manifested itself as a principle to be pursued if the status quo is meant to be perpetrated.
TABLE OF CONTENT Title page Certification Dedication Acknowledgment Table of contents
CHAPTER ONE: INTRODUCTION 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
CHAPTER TWO:  LITERATURE REVIEW 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
CHAPTER THREE 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
CHAPTER FOUR: DATA PRESENTATION AND RESULTS     Summary of results/findings
CHAPTER FIVE: DISCUSSION OF RESULT 5.1 Discussion of findings 5.2 Conclusions 5.3 Recommendation 5.4 Suggestion for further research 5.5 Limitation of the study
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