Background to the study: Small firms play vital roles in the process of industrialization, sustainable economic growth (Ariyo, 2005); encouragement of entrepreneurship, employment generation (Ogujiuba et al, 2004); reduction of poverty and contribution to the Gross Domestic...

ABSTRACT: The documentation management system in most audit firms no doubt, has a difficult task in today’s competitive auditing industry; hence there is the need for a fat, more efficient and effective processing system.

Client’s files cannot be assessed qu...

ABSTRACT: The study is focused on a  review of internal auditing and its  significance on the performance of insurance firms in nigeria shows that internal audit is useful in sustain achievement of organizational goals. Thus, internal audit...

ABSTRACT: In an attempt to analysis the importance attached to auditing as a tool for certifying the financial statement of business enterprise, the researcher had to be very briefly re-cap the origin of auditing and above all those factors that in the first inst...

ABSTRACT: This study was carried out to examine the assessment of audit expectation gap in Nigeria using ICAN Lagos state as the case study. Specifically, the study aimed at ascertaining the responsibility and reliability factors which contribute to the audi...

Background of the study: From pre-consolidation to post-consolidation, the Nigerian insurance sector has shown significant development. They are benefiting from the wealth sport industry's recapitalization and growing abroad in order to compete with foreign communities. As ob...

Background of the study: In this era of digital technology and globalization of communication, the media industries have crucial role to play in creating awareness and giving first class information to the populace on issues emanating from the administrations and governance of th...

BACKGROUND OF THE STUDY: The impact of auditing in any organization is of vital importance that their growth and retardation depend on it. According to Nwabueze (2020) an audit is an independent examination of and expression of opinion of the financial statement...

Background to the Study: In present times, there has been much discussion about the Auditors independence; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence ru...

ABSTRACT: With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topic of great importance for academic, research and industries. In this age of high technology, frau...

Background Of The Study: This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to whether auditi...

INTRODUCTION: Mobile wise geek (2011) defined fraud as a deliberate misrepresentation that causes a form of monetary losses. All of these are usually required for an act to be ...

Background to the Study: Conflict of interest and auditor’s independence are two concepts that must be considered properly in this project work. If there is any way auditors’ conflict of interest affects his independence. To start with auditor’s...

INTRODUCTION: The construction industry has evolved into an ever more intricate web of linkages between ever more rapid processes, choices, and actions. On the other hand, there is a movement in the direction of more sustainable practices (Boussabain, 2022).

ABSTRACT: This study was carried out  to Internal auditing as an instrument for effective management and accountability of financial resources in the public sector using Udi Local Government in Enugu State. The study adopted a survey research design and with...

Background to the Study: The trend and the volume are increasing on a daily basis and all levels of the society are involved. The rich, the poor, the young and the elderly, the male and female all are neck deep in fraud and fraud related activities that say a lot about our m...

BACKGROUND OF THE STUDY: This study seeks to enhance the understanding of the concept of management audit as an aid for effective management. The management auditor’s role in the evaluation of management performance cannot be over emphasized.

Just as change h...

CHAPTER ONE

INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain records that reflect what the firm owns and owes and also what...

CHAPTER ONE

INTRODUCTION

Background of study: Different authors have tried to make an intensive review about the causes of mass failure of students’ in English language at the secondary level across the country and beyon...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: An auditor of the evidence may describe an audit as an examination from which final revenue accounts and balance sheet of an...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Corporate performance management is the area of business intelligence involved with monitoring and managing an organizations performance such as revenue, returns in investment,...

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INTRODUCTION: In the 60’s especially before the civil war in Nigeria cash crops from Agricultural sectors mining and a few others provide much of the foreign exchange earnings.  In this period 70...

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INTRODUCTION

Background to study: Internal auditing has undergone dramatic changes and has expended its scope to make greater contribution to the organization goals. Internal auditing is also performing its role in...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Financial analysis is the process of reviewing and analyzing company’s financial statement to make better economic deci...

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INTRODUCTION

Background Of The Study: According to Ogunjimi in Ejiofor (2008:2) the running of any business is based principally on financial functions and hence w...

CHAPTER ONE

INTRODUCTION

Background of the study: The world is a big interconnected community that is united through a network of wired and wireless devices via the World Wide Web (WWW). The majority of individuals today posse...

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INTRODUCTION

Background of the study: Teachers’ quality has been the focus of considerable debated worldwide since the middle of 20th century. Riovkin, Hanushek and Kain (1998), demonstrated in a study that t...

CHAPTER ONE

INTRODUCTION

INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain recor...

CHAPTER ONE

INTRODUCTION

Background of the study: The concept of human capital is a relatively recent idea in the realm of economic theory. While economists have long paid close attention to the concept of investments in physi...

CHAPTER ONE

INTRODUCTION

Background of the Study: Taking a deep retrospect, internal audit has served as a simple administrative procedure comprised mainly of checking documents, counting assets, and reporting to Board of Dire...

CHAPTER ONE

INTRODUCTION

Background of the study: Globally in marketing field, positioning has evolved to refer to the process through which marketers attempt to build an image or identity for their product, brand, or organiza...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: The word "audit" originates from the Latin word "audire," which literally translates to "to hear in...

CHAPTER ONE

INTRODUCTION

Background of the study: Education is the best legacy a nation can give to her citizens especially the youth. This is because the development of any n...

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INTRODUCTION

Background of the study: The word non-profit making organizations explained that the organizations are not established for the purpose of making profi...

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INTRODUCTION

BACKGROUND OF THE STUDY: The effectiveness of any marketing activities does not solely depend on the ability to offer competitive range of product and services rather sack up extensive campaigns for su...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: The effectiveness of any marketing activities does not solely depend on the ability to offer competitive range of product and services rather sack up extensive campaigns for su...

 CHAPTER ONE

INTRODUCTION

Background of the study: The problems with national integration in Nigeria are so severe that the country's federation is on the verge of dissolving altogether. Both antagonistic and integrat...

CHAPTER ONE

INTRODUCTION

Background of the study: Education creates problem-solvers who can apply their knowledge to a range of difficulties. A great education gives a student a high degree of Meta cognitive abilities, which h...

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INTRODUCTION

Background of the study: The consequences of population growth on the economic development of less developed countries are not the same because the condition prevailing in these countries are quite d...

CHAPTER ONE

INTRODUCTION

Background of the study: Experts in the nation‘s media and marketing communication industries at a forum organized by the Advertising Agencies‘ Association of Nigeria, (AAAN), in 2010 in...

CHAPTER ONE 

INTRODUCTION