Just like large organizations, small and medium scale businesses need auditors to survive. The role of auditors in helping small business owners keep accurate and concise financial records cannot be underestimated in corporate Nigeria today.
Concerning Methodology, data was collected by means of questionnaire. The collected data were analyzed with the aid of percentages. Further analysis was done on relevant information. The statement of research hypothesis was tested using chi-square distribution. The use of internal control questionnaire and evaluation forms by auditors, to ascertain and evaluate the strengths and weaknesses of internal control systems of business organization, with a view to determining the degree of reliance to be placed on the internal control system, is a major finding of this research.
TABLE OF CONTENT
Title page Certification Dedication Acknowledgement Abstract Table of contents
CHAPTER ONE: Introduction Background of the study Statement of the problem Objectives of the study Scope of the study Statement of research hypothesis Significance of the study Limitations of the study Method of data analysis Definition of terms References
CHAPTER TWO: Literature Review Introduction Business organisation- an over view Nature of auditing Purpose of auditing Objectives of auditing Types of audit Qualities of an auditor Responsibilities of auditors Appointment of auditors Removal of auditors Qualification of an auditor Rights of an auditor Remuneration of auditors Duties of an auditor Resignation of appointment Auditors report Professional considerations Role of auditors in business organisation Qualities of financial accounts Internal auditing in business organisation What internal auditors do Audit approach References
CHAPTER THREE: Research Methodology Introduction Research design Sources of data collection Instrument for data collection Data presentation and analysis Chi-Square (x2) Decision rule References
CHAPTER FOUR: Data Presentation and Analysis Introduction Analysis and interpretation of data Test of hypothesis Accounting service Verification of financial statement References
CHAPTER FIVE: Summary of Findings, Recommendation and Conclusion Introduction Summary of findings Recommendations Conclusion References