AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY’S PERFORMANCE(A CASE STUDY OF NIGERIAN BREWERIES PLC 9TH MILE ENUGU

AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY’S PERFORMANCE(A CASE STUDY OF NIGERIAN BREWERIES PLC 9TH MILE ENUGU


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AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY’S PERFORMANCE(A CASE STUDY OF NIGERIAN BREWERIES PLC 9TH MILE ENUGU

PROJECT TOPICS AND MATERIALS ON AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY’S PERFORMANCE(A CASE STUDY OF NIGERIAN BREWERIES PLC 9TH MILE ENUGU


TABLE OF CONTENTS
Title page
Certification page
Dedication
Acknowledgement
Abstract

CHAPTER ONE
1.0 INTRODUCTION OF AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY''S PERFORMANCE

1.1 Background of the study
1.2 Statement of the study
1.3 Objectives of the study
1.4 Significance of the study
1.5 Hypothesis testing
1.6 Scope and limitations of the study
1.7 Definition of terms

CHAPTER TWO
2.0 LITERATURE REVIEW OF AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY''S PERFORMANCE

2.1 historical background of auditing
2.2 Historical background of Nigerian breweries plc, Aba purpose of auditing 11
2.3 Purpose of auditing
2.4 Selection of auditors
2.5 Audit of management
2.6 Collection and evaluation of evidence
2.7 Evaluation of internal control system
2.8 Planning for an auditors
2.9 Internal auditors importance
2.10 Procedure for efficiency in auditing
2.11 Reliance on other auditors
2.12 Role of auditing in companies
2.13 Preparation of audit report
2.14 Reference note

CHAPTER THREE
3.0 RESEARCH AND METHODOLOGY OF AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY''S PERFORMANCE

3.1 Sources of data
3.2 Interview question
3.3 Methods of investigation
3.4 Limitation of the study

CHAPTER FOUR
4.0 DATA ANALYSIS OF AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY''S PERFORMANCE

4.1 Summary of data analysis

CHAPTER FIVE
5.0 FINDINGS, RECOMMENDATION AND CONCLUSION OF AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY''S PERFORMANCE

5.1 Findings
5.2 Recommendation
5.3 Conclusion
Questionnaires
References
FINDINGS, RECOMMENDATION AND CONCLUSION

FINDINGS
Based on the answers contained in the questionnaires and from the result of the analysis of data made, we therefore discovered the following:
I discovered that the company''s recruitment exercise although done in a systematic and well control way was based most on higher national diploma/bachelor of science (HND/BSC) qualification.
Little chance was given to those with Master of Science (MSC) and professional certificates qualification in accountancy. We also discovered that few respondents are of the opinion that Nigerian breweries plc, 9th mile does not have good plan format that highlights the strength and weakness of the company.
I identify that although majority of the respondents view money management, record keeping and documentation as being good in Nigerian breweries plc, 9th mile Enugu. Yet few respondents view money management, records keeping and audit report not implemented by the client. Finally, I found out that all the respondents agreed on the following:
- that Nigerian Breweries plc, 9th mile Enugu carry out recruitment exercise in a systematic and well controlled way with right caliber of staff.
- That Nigerian Breweries plc 9th mile Enugu audited last with Nigeria is carried out every year.
- That Nigerian Breweries plc, 9th mile Enugu has internal audit department.

RECOMMENDATION
It is essential to the auditor''s purpose that his position should be one of independence and objectivity so that he can attest to the company''s credibility which can be relied upon by parties concerned. But based on the findings above, I am recommending the following:
1. Nigerian Breweries plc, 9th mile Enugu should endeavour to be recruiting people with professional certificates in accountancy. These classes of people, if employed, and services properly rendered by them, will no doubt add more improvements to the company.
2. Nigerian breweries plc, 9th mile Enugu should good plan format that should highlight the strength weakness of the company. This will make the plan and controlling of the affairs of the company easy.
3. Nigerian breweries plc, 9th mile should try to adjust the area of little lag as regard to money management, record keeping and documentation, as indicated by few respondents.
4. As regards the issue of fraud or misappropriation Nigeria breweries plc, 9th mile should try to take the workers affairs into consideration by offering them the following:
- Increasing the workers salary. If the works salary is increased, the workers will be happy to put their best talent those of the workers who commit fraud because of desire to get rich should be sacked immediately their case is discovered.
- Nigerian breweries should try to recruit the best among the auditors for efficiency in performing its duties unqualified auditors are bound to be inefficiency in performing their duties. And the auditor when recruited should show good example.
- Also any staff discovered as not giving necessary co operation to audit personnel should be sacked immediately. This group of staff is usually the fraud planners and will always fear to be checked.
- Nigeria breweries plc, should try always to keep proper books of account and try to implement the audit report. This, if done properly, will improve the company''s performance.
Finally, Nigerian breweries plc, 9th mile should not relent in continuing with the good job it is doing as regards:
a. Carrying out good recruitment exercise.
b. Carrying out regular (yearly) audit process
c. Checking of the internal audit properly.

CONCLUSION
The accomplishment of the goods for which Nigerian breweries plc, 9th mile Enugu was established in no doubt depends on how well the company is audited. There is no doubt that good people and those who want to co operate, will work together most effectively, if they know the part they are to play and how their roles relate to one another. A good company should have a good auditing process to improve the performance of the company.
Finally, it may be hoped that the findings are already discussed in this research work will enable the management of Nigerian breweries plc, 9th mile Enugu understand exactly and auditing problems existing in the company.
I am optimistic that the recommendation proposed if properly followed by the company will variably ensure efficiency in auditing process of the company, which will in turn improve the company''s performance.
In summary therefore, based on the information gathered from the questionnaire and the analysis made, Nigerian breweries plc, 9th mile auditing process is efficient.

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Reviews: A Review on auditing efficiency as a tool for improving company’s performance(a case study of nigerian breweries plc 9th mile enugu, auditing, efficiency, tool project topics, researchcub.info, project topic, list of project topics, research project topics, journals, books, Academic writer.
It is essential to the auditor''s purpose that his position should be one of independence and objectivity so that he can attest to the company''s credibility which can be relied upon by parties concerned. But based on the findings above, I am recommending the following: 1. Nigerian Breweries plc, 9th mile Enugu should endeavour to be recruiting people with professional certificates in accountancy. These classes of people, if employed, and services properly rendered by them, will no doubt add more improvements to the company. 2. Nigerian breweries plc, 9th mile Enugu should good plan format that should highlight the strength weakness of the company. This will make the plan and controlling of the affairs of the company easy. 3. Nigerian breweries plc, 9th mile should try to adjust the area of little lag as regard to money management, record keeping and documentation, as indicated by few respondents. 4. As regards the issue of fraud or misappropriation Nigeria breweries plc, 9th mile should try to take the workers affairs into consideration by offering them the following: - Increasing the workers salary. If the works salary is increased, the workers will be happy to put their best talent those of the workers who commit fraud because of desire to get rich should be sacked immediately their case is discovered. - Nigerian breweries should try to recruit the best among the auditors for efficiency in performing its duties unqualified auditors are bound to be inefficiency in performing .. accounting project topics

AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY’S PERFORMANCE(A CASE STUDY OF NIGERIAN BREWERIES PLC 9TH MILE ENUGU

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