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AUDITING AND PUBLIC SECTOR FINANCIAL MANAGEMENT IN AKWA IBOM STATE (A CASE STUDY OF MINISTRY OF FINANCE, UYO, 2009 – 2018)
TABLE OF CONTENTS
Title Page
Certification – – – – – – – – ii
Dedication – – – – – – – – – iii
Acknowledgement – – – – – – – iv
Abstract – – – – – – – – – v
Table of Contents – – – – – – – – vi-ix
List of Tables – – – – – – – – x
CHAPTER ONE
1.0 INTRODUCTION
Background of the Study – – – – – 1-5
Statement of the Problem – – – – – 5-6
Objective of the Study – – – – – 6
Statement of Hypothesis – – – – – 7
Research Questions – – – – – 7
Significance of the Study – – – – – 7-8
Scope/Limitations of the Study – – – – 8
Organization of the Study – – – – 8-9
Definition of Terms – – – – – 9-10
End Notes
CHAPTER TWO
2.0 REVIEW OF RELATED LITERATURE
2.1 Introduction – – – – – – – 11
2.2 Nature of Auditing – – – – – – 11-12
2.3 Legal Background of Auditing in government
Finance in Management – – – – – 12-16
2.4 Nature of Government Organization and Auditing – 16-17
2.5 The Role of the State Auditor-General – – – 17
2.5.1 Appointment of Auditor – General for State Government- 18
2.5.2 Function and Responsibilities of Auditor – General for
State Government – – – – – – – 18
2.5.3 The Constitutional Function of State Auditor-General – 19-20
2.6 Importance of Auditing in the Public Sector – – 20-23
2.7 Factors Affecting Auditing in Public sector – – 23-27
2.8 Types of Audit Performed by the Auditor – General
of the State in Ministry of Finance, Uyo – – – 27-28
2.9 Nature of Audit Queries and Actions Required – – 28-30
2.10 Professional Competence of Auditors – – – 30-33
2.11 Significance Impacts of Audit on Public Sector
Financial Management – – – – – – 33-35
2.12 Theoretical Framework – – – – – 35-38
2.13 Empirical Review – – – – – – 38-41
End Notes
CHAPTER THREE
3.0 RESEARCH METHODOLOGY
3.1 Introduction – – – – – – – – 43
3.1.1 Re-statement of Hypothesis – – – – – 43
3.1.2 Re-statement of Research Questions – – – 43-44
3.2 Design of the Study – – – – – – 44
3.3 Area of the Study – – – – – – 44
3.4 Population of the Study – – – – – 44
3.5 Sample and Sampling Technique – – – – 45
3.6 Instrument/Methods for Data Collection – – – 46
3.7 Data Analysis Technique – – – – – 46-47
CHAPTER FOUR
4.0 DATA PRESENTATION, ANALYSIS AND INTERPRETATION
4.1 Introduction – – – – – – – 48
4.2 Data Analysis – – – – – – – 48-50
4.3 Data Presentation and Interpretation – – – 50-59
CHAPTER FIVE
5.0 FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Introduction – – – – – – – 60
5.2 Findings – – – – – – – – 60-61
5.3 Conclusion – – – – – – – – 61-62
5.4 Recommendations – – – – – – 62-63
References
Appendix(ces)
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