ABSTRACT
It is in recognition of these facts that an effort is made in this research work to show the impact of auditing in public sector.For the sake of clarity an orderly presentation of relevant materials, the body of this work is divided into five chapters.From the findings of this study, the researcher observed from the hypothesis test that auditing as a watchdog in the Enugu State Post Primary School management board. This point was supported by a total of fifty six respondents out of eighty (80).The researcher also went through the relevant sections of the constitution relating to audit and it was found out that the conclusion confers a total independence on audit department; this has conferred the audit department on opportunity to report its findings without fear or favour.
Some points were recommended in this research work towards solving or minimizing the problems binding the effective performance of the auditors.
1. Establishment of panel on the implementation of the audit report.
2. Increase the staff strength of the state audit
3. Employ qualified accountants into the public several.
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
This question by how to increase efficiency and positive result in audit work in the public sector is a perennial problem in Nigeria, and one that is increasingly warning the generality of the people of this country.The response has been to upgrade the quality to audit staff and widening of the power conferred on audit institution in the public sector. The need for the training of audit staff in modern techniques of auditing which is mere effective and result oriented rather than restricting them to the traditional method of “trick and turnover” which is inadequate and outdated.
Public sector auditing is centered towards ensuring the proper and efficient use of public funds, development of sound financial management, he orderly executive administrative activities and the communication of information to the public through the publication of objective reports since these are necessary for the stability and development of the nation, there is the need to map out the machineries and methods of carrying out a research that functions effectively as a to achieve a desired result.In the past, the emphasis of on audit was on the traditional methods of auditing which has been mainly the compliance audit, seeing that all books and records comply with the laid down procedures and regulation.