THE USEFULNESS OF AUDITING IN NIGERIAN COMPANIES

1.0INTRODUCTION
The question of how to increase the usefulness and positive result  in audit work in Nigeria companies has been bothersome to the generality of the people in the country. Formally, industries or establishments were small and could be controlled by the management expansion of these industries or establishments, coupled with the increase in the scope of managements, functions required to cope with the situation, management could not co-ordinate all activities alone. Finally, as a result of tremendous expansion in our establishments, the usefulness of internal audit control is highly needed which simply means the whole system of controls, financial and otherwise established by the management in order to carry out the business of the enterprises in and orderly and efficient manner, ensure adherence to management policies, safeguard its assets and secures as far as possible the accuracy and reliability of its record and also to assist management in advisory capacity.   
TABLE OF CONTENTSTitle pageiiDedication iiiCertificationivAcknowledgement vTable of contentsvii
CHAPTER ONE 1.0Introduction 11.1background of study21.2Objective of study31.3Scope and limitations of study41.4Significance of study51.5Statement of the problem51.6Definition of terms7
CHAPTER TWO2.0Literature review102.1historical background of auditing 102.2The objective of auditing 122.3Definition of internal audit132.4Difference between other types of audit and internal audit152.5Usefulness of auditing182.6Problems of internal audit202.7Solution to the problems 21
CHAPTER THREE3.0Summary, recommendation and conclusion243.1Summary of findings243.2Recommendation243.3Conclusion25Bibliography26