AUDITING AS A MANAGEMENT TOOL: A STUDY OF NATIONAL ELECTRIC POWER AUTHORITY (NEPA)
AUDITING AS A MANAGEMENT TOOL: A STUDY OF NATIONAL ELECTRIC POWER AUTHORITY (NEPA)
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Date
2000-12
Authors
ABUBAKAR, Ndagi Saba
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Abstract
He is your watch dog a chartered accountant. So well trained to examine
the financial statement of your company to determine whether they are
true or fair, whether applicable laws and regulation were followed,
whether resources were employed in an efficient manner, and whether
desired results were achieved.
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The auditor works based on the information made available to him by the
director of your company. He goes no further been bound by the company
and allied matters decree of 1990.
The auditors work therefore is to form an opinion on the above matters;
although the procedures employed in checking the books may enable him
detect fraud. Where the auditor has a substantial prove of a fraud he will
bark to raise an alarm. But he won't bite. Because he is only a
WATCHDOG.
Description
A PROJECT SUBMITTED TO THE POSTGRADUATE
SCHOOL IN PARTIAL FULFILMENT OF THE
REQUIREMENTS FOR THE AWARD OF MASTERS
DEGREE IN BUSINESS ADMINISTRATION (MBA)
AHMADU BELLO UNIVERSITY, ZARIA - NIGERIA.
DECEMBER 2000.
Keywords
AUDITING,, MANAGEMENT TOOL,, NATIONAL ELECTRIC POWER AUTHORITY (NEPA)