AUDITING AS AN AID TO ACCOUNTABILITY

AUDITING AS AN AID TO ACCOUNTABILITY A CASE STUDY OF ENUGU STATE POST PRIMARY SCHOOL MANAGEMENT BOARD (PPMB)

CHAPTER ONE

INTRODUCTION

Introduction

The question of how to increase efficiency and positive result in audit work in the public sector is a perennial problem in Nigeria, and one that is increasingly warring the generality of the people of this country.

The response has been to upgrade the quality of audit staff and widening of the powers conferred on audit institutions in the public sector. The need for the training of audit staff in modern techniques of auditing which is more effective and result oriented rather than restricting them to the traditional methods of tick and turner which is inadequate and outdated.

Public sector auditing is centered towards ensuring the proper and efficient use of public funds, development of sound financial management, the orderly executive administrative activities and the communication of information to the public through the publication of objectives reports since there are necessary for the stability and development of the nation, there is the need to map out the machineries and methods of carrying out a research these functions effectively as to achieve a desired result.

In the past, the emphasis of an audit was on the traditional methods of auditing which has been mainly the compliance audit, seeing that all books and records comply with the laid down procedures and regulation. But now, there is the need for a shift of emphasis to modern concept of effectiveness and efficiency.

Based on these individual views of auditing and its functions, the researcher took a keen inherent to rest empirically auditing an aid to accountability with the Enugu State Post Primary School Management Board (PPSMB).

The increasing incidence of fraud and misappropriation of public fund and property by the accounting officers and chief executive in the Enugu State Post Primary School Management Board Posses a question as to whether auditing plays any role towards ensuring proper accountability in the state public service.

Auditing is meant to control, deter and find out any fraud or misappropriation of public fund or property by officers entrusted with such duties. It is because of this onerous task that the Enugu State audit department was established to appraise the work of those entrusted with the responsibility of accountability.

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