PROBLEMS AND PROSPECTS OF AUDITING IN GOVERNMENT.

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PROBLEMS AND PROSPECTS OF AUDITING IN GOVERNMENT.

ABSTRACT

The topic of this research is problems and prospects of auditing in government organization, the population of the study was 82 while the research used yaro Yamani formula in the determination of the sample size which was 68.The researcher used both the primary and the secondary sources in obtaining the relevant data used in the course of the study. The primary data was collected using the questionnaire while that of the secondary data was obtained using written textbooks, journals, magazines, newspapers, and the use of library. The researcher used chi-square in the testing of the hypothesis formulated while simple percentages were used in analyzing the research questions. Some of the problems bound to be encountered when auditing government establishments are embezzlement of funds by some government officials, deficiency in confirming accounts receivable and failure to exercise due professional care. Some findings were made of which one out of them is that financial reports submitted are not in consonance with the transactions carried out by the government establishment.

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

Government organization have played a greater part in the economic growth of any economy, especially in the Nigerian economy. The contributions they have made so far cannot be overemphasized because their utmost aims of establishment is to provide some vital or essential services to improve the social and economic well being of the people. These government organizations are mainly being funded either by the federal or state government through their budgetary allocations made to them yearly and they can also obtain loans or overdraft from commercial bank as well as subvention from government. These funds are expected to be utilized effectively and efficiently. But in most practices they are being misappropriated or embezzled by some government officials. As a result of this mis-appropriation which has characterized most of the government organizations. Honestly and prudently managed.

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