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Internal Audit as a Tool in Achieving Organizational Objectives.

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Description

– Internal Audit as a Tool in Achieving Organizational Objectives –

Download Internal Audit as a Tool in Achieving Organizational Objectives. Accounting students who are writing their projects can get this material to aid their research work.

Abstract

The system of controls adopted in any economy greatly determines the development and growth of that economy. To ensure optimization in money, materials, machine, time, resources and management of men, controls are essential.

These controls are installed by many organisations including banks to check how effective and efficient they maximize their resources.

One of such controls commonly used to minimize wastage and guide plan to their eventual accomplishment is “INTERNAL AUDITING”.

Auditing has been in existence for many years, it was in ancient Egypt and the great mercantile establishment of the middle ages.

Introduction

Internal control system may be insufficient based on some predicament. These may include lack of segregation and assignments of 5 duties of accounting staff.

Also the scopes of duties of internal audit unit are so wide and their scales of operations so low as well as the shortage of qualified staff to carry out internal auditing and accounting duties.

Independence of accounting officer can easily be influenced by management which can affect the internal audit system of an organisation clearly defines as a result of two or more dishonest staff can collide to override the efficiency of the internal control system.

The criticism of internal control system has been extended to the banking industry hence the study of internal audit as a tool for effective management.

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