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Internal Auditing in the Effecting Management Control in Government

Internal Auditing in the Effecting Management Control in Government

Internal Auditing – The aim of this chapter is to review and briefly discuss the relevant literature in the area of research investigation. C. Settiz et al acknowledged the fact that reviewing the works of expert is necessary for a sound knowledge of a particular study when he argued that one of the ways of economizing efforts in an inquiry is to review and build upon word already done, in order to appreciate the recent trends in internal auditing in the local government circle in Nigeria. i consider the federal government pronouncement in this correction as recorded in the financial memorandum and guidelines on the application of the civil servants reforms in the local government service. [Read more…]

Computer and Its Impact on Financial Institutions

Computer and Its Impact on Financial Institutions

For centuries record keeping was be manual. These record-keeping manual, developed through the ages of machines in the previous years when ARACUS is being used. This use of Abacus and other machines is being assisted into the present day use of computer automation in recording and keeping. [Read more…]

Accounting System of Cooperative Societies

Accounting System of Cooperative Societies

Co-operative societies are part of the aim of government, they are nutured by the government the government believe that through co-operative societies that the standard of living of the masses will improve.  They are meant to enhance the economic and social well being of the populace as this will help to record economic growth and subsequent development, that is why the government sponsor and run some of the activities of co-operative societies. For instance the government employ co-operative field staff to disseminate the gospel of co-operation, to nurture co-operative by giving them directives and prepare them for registration and also to audit the accounts of co-operative, societies. [Read more…]

The Role of Accounting in the Control of Public Expenditure in Nigeria

The Role of Accounting in the Control of Public Expenditure in Nigeria

Over the years, the Nigerian public sector has increased greatly in important and this necessitated to many people writing on the role of accounting in this sector.  Dule, E. 1965 in his book titles management theory and practice, describes the roles of accounting in the public and private sectors as the factor which to plan, organize direct and control their financial resources and represent the organization to the third parties. [Read more…]

The Role of Accounting in the Control of Public Expenditure in Nigeria

The Role of Accounting in the Control of Public Expenditure in Nigeria

Over the years, the Nigerian public sector has increased greatly in important and this necessitated to many people writing on the role of accounting in this sector.  Dule, E. 1965 in his book titles management theory and practice, describes the roles of accounting in the public and private sectors as the factor which to plan, organize direct and control their financial resources and represent the organization to the third parties. [Read more…]

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