Mémoires

The role of internal auditing in the local government financial management: a case study of Isi-Uzo Local Government of Enugu State

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Auteurs-es

UGWOKE, JOSEPHAT N
Departement of : POLITICAL SCIENCE, University of Nigeria,Nsukka
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Mots-clés :

Auditing financial management local government accounting audit offices Enugu State Nigeria

Synopsis

Internal Auditing is an independent appraisal activity
within an organiz~tion for the review of operations as a
service to management. It is a managerial control, which
functions by measuring and valuating the effectiveness of
other controls11
•
1
Internal auditing appeared on the business scene much
later than auditing by public accountants. The principal
factor in its concerning employing thousands of people and
conducting operations from widespread locations. ''Defalcations
and improperly maintained accounting rewords were obvious
problems under these circumstances and the growth in the
volume of transaction presaged a substantial bill for public
accounting services for the business that endeavoured to
solve the problem by continuing the traditional form of
audit by the public accountants" .. 2
The solution was, of course, to provide the needed
auditing service on an internal basis, particularly as the
magnitude of the problem made it possible for one or more
persons to specialize in such auditing services and devote
their full time to the needs of a single organisation.

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Google Scholar

Références

  1. Abdullahi, S.Ae, Financial Mana~ement in Nigeriae (Ibadan, New Nigeria Press, 1979) ..
  2. Aborisade, O@ Nigerian Local Government Accounting Methods (Ibadan, The Sketch Press Ltde, 1986).
  3. Chive de Paula, F,. and Frank, A.A., Auditing: Principles and Practices (Great Britain, The Pitman Press, 1983).
  4. Cooper, V.R@V$, Student's Manual of Auditing (2nd ed.) London, Gee & Co~ (Publishers) Ltd., 1979.
  5. Dale, E., Management: Theory and Practice (New York, MacGraw Book Co.,, 1965).
  6. Dalton, H~, Principles of Public Finance (London, Routledge and Kegan Ltde, 1987).,

Téléchargements

memoire complete

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mars 15, 1995

Langue

Anglais

Séries

Mémoires
© CODESRIA Books Publication System 1995

Renseignements à propos de cette monographie

Dimensions physiques

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APA N, U. J. (1995). The role of internal auditing in the local government financial management: a case study of Isi-Uzo Local Government of Enugu State. CODESRIA. https://doi.org/10.57054/codesria.pub.1820

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Chicago N, UGWOKE, JOSEPHAT. The role of internal auditing in the local government financial management: a case study of Isi-Uzo Local Government of Enugu State. Dakar: CODESRIA, 1995. https://doi.org/10.57054/codesria.pub.1820.

MLA N, UGWOKE, JOSEPHAT. The role of internal auditing in the local government financial management: a case study of Isi-Uzo Local Government of Enugu State. CODESRIA, 1995. https://doi.org/10.57054/codesria.pub.1820.

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