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External Audit a Tool for Improving Public Corporations and Parastatals

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Description

– External Audit a Tool for Improving Public Corporations and Parastatals –

Download External Audit a Tool for Improving Public Corporations and Parastatals. Accounting students who are writing their projects can get this material to aid their research work.

Abstract

The research centered on External audit as a tool for improving public corporations and parastatals, the Nigerian Communication Commission as a case study.

The main objective that guided this study was to check if there are financial irregularities in the company and whether the internal audit department is discharging its responsibilities effectively.

In realizing its objective, the study has employed a case study design which has provided the opportunity to such techniques as questionnaires and observations in the data collection process.

The target population of this study targeted some NCC employees who formed 43 respondents. The data obtained in this research provided descriptive statistics and narrations.

Introduction

There is general awareness all over the world for the need to pay greater attention to the improvement of public corporation and parastatals.

The reason is obvious, government constitutes the largest single business entity and her pattern of expenditure through its various parastatals, agencies and commissions stimulate lot of economic activities.

As a result of the governments’ involvements in economic activities, initiatives are being taken all over the world towards improving the standards of accounting and auditing departments in its institutions.

The public sector accountant has the responsibility of developing systematic arrangements to assist management in the performance of the services of the institution while the External auditor has among other duties, the complementary role to examine whether management actually performs that efficiently.

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