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AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY A CASE STUDY OF CATHOLIC INSTITUTE FOR DEVELOPMENT, JUSTICE AND PEACE AND CARITAS (CIDJAP)

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AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY A STUDY OF CATHOLIC FOR DEVELOPMENT, JUSTICE AND AND CARITAS (CIDJAP)

 

 

ABSTRACT

Various organizations, both governmental and non-governmental, have made a strong case for the incorporation of auditing into their operations over the years, particularly in the last two decades.

Auditing, an essential aspect of accounting, is as necessary as breathing because it has greatly improved the efficiency of many organizations by introducing efficient accountability.

As a result, some organizations are reaping the benefits of auditing by increasing accountability in their organizations, while others are floundering.

Within this project, the researcher goes on to clearly define and explain what auditing is all about, as well as the principles, sections, and regulations of the Companies and Allied Matters Act 1990 (CAMA). Its operations and the best way it can ensure any organization's accountability.

 

 

CHAPTER ONE

1.1 THE STUDY'S BACKGROUND

 

Originally, auditing was not used to cross-check accounts by management or business owners. When the capital used to run the business was large and the fund was entrusted in the hands of a few people who managed the business, auditing was introduced. The need for an auditor becomes clear to the business owners in this situation.

 

Auditing is a management tool used to improve efficiency and effectiveness, as well as control and monitoring in order to achieve organizational goals. Auditing improves the information available to parties interested in an organization's activities by commenting on the quality of management reports, thereby increasing their credibility.

 

Theoretical rationalization for organization audit review is divided into two parts. Accountability and economic incentive are two of them. Accountability refers to the recognition that one party bears responsibility or duty to one or more other parties, as well as the idea that it should be possible to monitor how the responsibility has been discharged through the provision of some information, explanation, and a report on its performance.

 

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AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY A CASE STUDY OF CATHOLIC INSTITUTE FOR DEVELOPMENT, JUSTICE AND PEACE AND CARITAS (CIDJAP)

 

 

AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY A CASE STUDY OF CATHOLIC INSTITUTE FOR DEVELOPMENT, JUSTICE AND PEACE AND CARITAS (CIDJAP)

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