THE IMPACT OF INTERNAL AUDIT ON THE PERFORMANCE OF THE PRIVATE FIRM (A STUDY OF M. B ANAMCO LTD, EMENE ENUGU STATE).

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NUMBERS PAGES:- 80 / RESEARCH TYPE:- Project  / AMOUNT :- ₦2500









                                                                        Abstract:
This study attempts to propose a structure of the relationships between the internal audits characteristics (IAC); such as professional qualifications of the chief audit executive of theInternal Audit (IA), size, experience, and qualification; and firm performance. The presence of an internal audit department is significant as it is considered as the main element in employing accounting systems and this, in turn, assists in evaluating the department’s work. The internal audit is deemed as the core of business accounting as it is the section that keeps track of all businesses associated with the sector. The internal audit efficiency assists in developing the company’s work because the financial reports present the internal audit department’s quality. In addition, an internal audit is a crucial part of corporate governance structure in an organization and corporate governance (CG) covers the activities of oversight conducted by the board of directors and audit committees to ensure credible financial reporting process (Public Oversight Board, 1994). Consistent with previous studies of the importance of internal audit, this study provides comprehensive oversights on the relationship between internal audit and firm performance. The past literature reveals there is a paucity of studies exploring the association between internal audit characteristics (IAC) and firm performance whether conceptual or empirical. The main objective of this study is to fill up the gap in the literature and provide an opportunity for future research to deeply to investigate this relationship.

TABLE OF CONTENT
Approval page ii
Dedication- ii
Acknowledgement iii
Abstract iv
CHAPTER ONE
Introduction
1.1. Background of the study
1.2 Statement of the problem
1.3 Objectives of the study
1.4 Research questions
1.5 Hypothesis of the study
1.6 Significance of the study
1.7 Scope and limitation of the study
1.8 Definition of terms
References
CHAPTER TWO
Literature review
2.1 Conceptual Framework
2.2. Empirical Review
2.3 Theoretical framework
2.4 The Mean And Concept Fraud
2.4.2 Auditors’ responsibilities in fraud detection
2.4.2 Concept of Internal Audit
2.5 Meaning of Audit
2.6 Origin and Historical of Auditing
2.7 Audit and Auditing
2.7.1 Types of Auditing
2.7.2 Audit and Internal control in the Organization
2.7.3 Principles Of Auditing
2.8 Internal Audit
2.8.1 The Objective And Scope Of Internal Audit
2.8.2 Scope Of Internal Audit
2.8.3 Development of internal Audit
2.9 The Role and Purpose of Internal Audit
2.9.1 The Problems of internal Audit
2.9.2 Merit of Internal Auditing
2.9.3 Demerit of Internal Auditing
2.9.4 Characteristics of Internal Auditing
2.9.5 UNILEVER PLC Internal Audit
2.10. The Private Sector
2.10.1 Role of the private sector on the Economy
2.10.2. Internal Auditing and Private Sector Performance
2.10.3 The Effect of Internal Audits
CHAPTER THREE
Research design and methodology
3.1 Research design
3.2 Sources of data
3.3 Research instrument
3.4 Reliability /validity of research instrument 65
3.5 Population
3.6 Sample size / techniques
3.7 Administration of research instrument
3.8 Method of data analysis
3.9 Decision criterion for validation of hypothesis
References
CHAPTER FOUR
Data presentation and analysis
4.1 Data presentation
4.2 Testing of hypothesis
CHAPTER FIVE
Summary of findings, conclusions and recommendation
5.1 Summary of findings
5.2 Conclusions
5.3 Recommendations
Bibliography
Appendix