AN ANALYSIS OF INTERNAL AUDITING AS AN AID TO EFFECTIVE INTERNAL CONTROL SYSTEM
Abstract
The survival and prosperity of any organization private, public or government largely depends on the effectiveness of its internal control system as monitored by its audit department or unit. This research work is an attempt to review thoroughly if there exist at all effectively and efficient internal control systems and procedure in the manufacturing company (Niger River Basin). Any organization where internal system is missing will be like a window dressing organization.
The ancient records of accounting were confirmed principally to the public account but there was a clear indication that from early dates, it was customary to audit the accounts of manors and estates. The, person whose duty jaws to make such an examination of account become known as AUDITOR.
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