THE USE MANAGEMENT AUDIT AS A TOOL FOR ACHIEVING ORGANIZATIONAL OBJECTIVE (A STUDY OF EBONYI STATE TRANSPORT CORPORATION (EBOTRANS), ABAKALIKI)
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THE USE MANAGEMENT AUDIT AS A TOOL FOR ACHIEVING ORGANIZATIONAL OBJECTIVE (A STUDY OF EBONYI STATE TRANSPORT CORPORATION (EBOTRANS), ABAKALIKI)
PROJECT TOPICS AND MATERIALS ON THE USE MANAGEMENT AUDIT AS A TOOL FOR ACHIEVING ORGANIZATIONAL OBJECTIVE (A STUDY OF EBONYI STATE TRANSPORT CORPORATION (EBOTRANS), ABAKALIKI)
CHAPTER ONE
INTRODUCTION
1.1 Background of Study
Management audit aids the management of an Organization by providing it with information and analysis, useful for the process of control. According to Eze, (2001) Management audit is an audit that evaluates the efficiency of management at all levels throughout an organization with a view to recommend improvement in areas where effectiveness is not assured. Management audit can also be significant in financial accounting area. For many years now, stockholders, financial analysts, potential investors and other interested parties have been concerned with the annual reports of major co-operations and the attached letter from the president of the corporation. The concern has been that though a financial audit of records of the company has been performed and opinion had been rendered. There is no additional method which the outsider could use to evaluate the performance of management in addition to evaluating the performance of the company. The theory of management audit parallels that of financial audit.
The purpose of the audit is being the attestation of Management’s representations by an independent examiner.By attestation, it refers to the reliability of management statement regarding its own decisions as proven by an independent third party. The auditor’s financial statement examines the performance of the company accountable to the stockholders of its decisions. On the basis of the financial statement, the shareholders or potential investors, evaluate the performance of the company in financial terms, net profit, earning per share etc. Likewise, the management audit is a way of evaluating the performance of management in regard to the decisions made, the efficiency of its operating and the attainment of corporate goals.
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The purpose of the audit is being the attestation of Management’s representations by an independent examiner.By attestation, it refers to the reliability of management statement regarding its own decisions as proven by an independent third party. The auditor’s financial statement examines the performance of the company accountable to the stockholders of its decisions. On the basis of the financial statement, the shareholders or potential investors, evaluate the performance of the company in financial terms, net profit, earning per share etc. Likewise, the management audit is a way of evaluating the performance of management in regard to the decisions made, the efficiency of its operating and the attainment of corporate goals... accounting project topics
THE USE MANAGEMENT AUDIT AS A TOOL FOR ACHIEVING ORGANIZATIONAL OBJECTIVE (A STUDY OF EBONYI STATE TRANSPORT CORPORATION (EBOTRANS), ABAKALIKI)