Professional Documents
Culture Documents
BY
ABUBAKAR ALIYU
REG NO: 15/31110068
NOVEMBER, 2017
i
DECLARATION
I here declare that this project was carried out by me and is a record of my work.
________________________ _____________________
Abubakar Aliyu Date
ii
APPROVAL PAGE
This final year project has been read and approved by the undersigned as meeting
the requirement for the award of higher National Diploma (HND) in Accountancy.
iii
DEDICATION
I dedicate this research to the Almighty Allah who has made my study and this
work possible.
iv
ACKNOWLEDGEMENT
I am grateful to Almighty Allah, who has made my study in Abubakar Tatari Ali
Shehu Gubi, and Late Hajiya Hauwa’u Muhammad Dangikkawho has been with
me from day one of to their death. Their afford can never over emphasis. May
wonderful supervisor Mal. Dr. Ibrahim Abubakar who has been a source of
the success of this work despite his numerous responsibilities and tight schedule, I
really do appreciate his constructive criticism which has helped to sharpen this
work, may Allah reward him abundantly. I also want to say thank you to my Head
I would also like to express my great appreciation to my wonderful family for their
My grateful thanks are also extended to my good friends Sani Aliyu Muhammad
schedule.
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ABSTRACT
management of public fund, using office of the auditors general of Bauchi state as
judgment. In order the research objectives, questionnaires were designed and used
to obtain data. The data collected were presented and analyzed using tabular
and only 66 were collected. The hypothesis were tested using regression analysis
the management should establish and maintain adequate internal control system in
the public organization and also they ensure that all principles and regulations
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TABLE OF CONTENT
Title page - - - - - - - - - - i
Declaration - - - - - - - - - - ii
Dedication - - - - - - - - - - iv
Acknowledgement - - - - - - - - - v
Abstract - - - - - - - - - - vi
1.5 Hypotheses: - - - - - - - - - 6
2.1 Introduction - - - - - - - - - 9
2.2 Conceptualization - - - - - - - - 9
vii
2.2.1 Concept of Auditing - - - - - 9
CHAPTER THREE
3.1 Introduction - - - - - - - - 31
viii
3.4 Sampling Techniques and Sample Size - - - 33
CHAPTER FOUR
4.1 Introduction - - - - - - - 35
CHAPTER FIVE
5.1 Summary - - - - - - - - 44
5.2 Conclusion - - - - - - - - 45
5.3 Recommendations - - - - - - - 46
References - - - - - - - - 48
Questionnaire - - - - - - - 50
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