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Internal Auditing and Corporate Management A Case Study of PZ Industries Nigeria Plc Aba

Internal Auditing and Corporate Management

Project / Seminar Material
Reference ID: PS-160-TM


This research work titled "Internal Auditing and Corporate Management (A Case Study of PZ Industries Nigeria Plc Aba)" is dedicated to God for his enabling grace and to all computer enthusiasts who help to make life a pleasant experience.



I owe my indebtedness to my Supervisor (Name of your Supervisor), the Head of Department (Name of your HOD), the Lecturers in the department of Accountancy / Accounting, Book Authors and Profound Scholars of existing/related research work for your moral support that facilitated the successful completion of my (Tertiary Institution level). I am grateful to God Almighty and my parent for their financial support in my career. I really appreciate you all for everything, Thank you very much.


Internal Auditing and Corporate Management (A Case Study of PZ Industries Nigeria Plc Aba)


Preliminary Pages CHAPTER ONE
1.0 Introduction
1.1 Background of the Study
1.2 Objectives of the Study
1.3 Research Questions
1.4 Statement of the Problem
1.5 Scope of the Study
1.6 Limitation of the Study
1.7 Definition of Terms
2.0 Literature Review
2.1 Historical Background of Research Problem
2.2 Concept of the Internal auditing and Corporate Management
2.3 Purpose of Internal Auditing and Corporate Management
2.4 Problems of Internal auditing and Corporate Management
2.5 Essential Features of Internal auditing
2.6 Areas Where Internal Auditing is Usually Useful
Chapter Three
3.0 Theoretical Framework and Methodology
3.1 Introduction
3.2 Area of study
3.3 Population of the Study
3.4 Instrument for Data Collection
3.5 Methodology
3.6 Sources of secondary Data
Chapter Four
4.0 Presentation and analysis of Data
4.1 Introduction
4.2 Analysis of Data according to Research Question
4.3 Analysis of Data
4.4 Interpretation of Results
Chapter Five
5.0 Summary, Conclusion and Recommendation
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendation
5.4 Area for Further Study



In an organization, the importance of internal auditing cannot be over emphasized, that is why I decided to research on the topic “Internal Auditing and Corporate Management”. This research work will help the research to find out that internal auditing is an important instrument for effective corporate management taking Pz industries Nigeria plc as a case study.It was observed that there are levels of management interference in duties of this unit.
Again, lack of information contributes to the embezzlement of funds and convention of organization properties to personal use. It serves as a management control which functions by measuring and evaluating the effectiveness of other controls.Furthermore, the researcher recommends that auditors can be persons who are properly trained, experienced and of good and high moral standard for a proper recognition and efficiency.
Severally, management should not interfere with the duties and functions of this unit's effectiveness.


Internal Auditing and Corporate Management (A Case Study of PZ Industries Nigeria Plc Aba)


1.0 Introduction
1.1 Background Of The Study
The term audit is defined from the Latin word “audio” meaning to hear. The origin of an audit dated back from ancient times when the land owners allowed tenants farmers to work on their farm while the land owners themselves does not involve in the business of farming. The land owners relied on an overseer who listened to the account of the stewardship given by the tenants of the farm. According to (Johnson 1002,63) an audit is the independent examination and expression of opinion on the financial statement of an enterprise by an appointed audition in pursuance of that with any relevant statutory obligation.

1.2 Objective Of The Study
The objective of the research work includes the following;
  1. To find out the extents to which audit department affect Pz industries Nigeria Plc.
  2. To know how lack of information in Pz industries Nigeria Plc affects the internal audit work.
  3. To determine the extent to which the independent of the internal audit work is being impaired.
  4. To ascertain whether internal auditing is an instrument for effective management.

1.3 Research Questions
To guide this project (six) research questions were generally formulated as follows:
  1. Does lack of information in industries affects the internal audit work?
  2. Is the internal auditor a qualified professional accountant?
  3. Is internal auditing an instrument for effective management in industries?
  4. Does the manager report consider the internal auditor?
  5. Is the internal audit department given a free hand in terms of running of the activities of the department and responsibilities assigned to it?
  6. Does inability to identify the function of internal audit department affect organization (industry)?

1.4 Statement Of The Problem
The study entitled Internal Auditing and Corporate Management attempts to determine the ways by which some organization or firms has utilized internal auditing as instrument for effective management.
The internal auditor by the nature of his job is often treated with suspicion by members of staff. This places the burden on his shoulder to show his colleagues after all he is not a blood hound but one is implementing management procedures in a manner that he will help achieve the target goals and objectives of the organization. In lack of information, the internal audit has a task of receiving an authenticating financial decision taken by management. His attempt to make enquire, have in many cases placed him in a collusion course with his supervision.
It is usually observed by the auditors that there is always reliance on the part of the employed especially those concerned with recording and documentation of financial transaction and accounting for custody to assets of the business organization, to discuss freely with auditors or make disclosure to the auditors without reservation, this is because employees are totally ignorant or have little knowledge of the duties of the auditors during normal audit exercise at this, the internal auditor is not given free hand in terms of independence in the running of the activities of the department and responsibility assigned to it.

1.5 Scope Of The Study
The scope of this study focuses on Internal Auditing and Corporate Management using Pz industries Plc, Aba as a case study. The study is meant to cover the whole of Pz industries Nigeria Plc since studying the organization as a whole would entail sampling data from both their head office and other collected from the chosen branch would from good representation of the whole company. Also factory of the company was chosen because of nearness and easy collection of data.

1.6 Limitation Of The Study
This project work no doubt has some constraints, the major limitations are the time needed to carry out this and fund to embark on better work. This is because of the very high cost of living due to the present economic squeeze, coupled with high transport fares engaged in serious activity or exercise of this very nature definitely pose a lot of financial problems.

1.7 Definition Of Terms
Internal Auditing:
This is an independent appraisal activity within organization for the review of operation as a service to management. It is a managerial control, which functions ad measuring and evaluating the effectiveness of other controls.
Corporate Management:
It is the management of companies which are registered with the corporate affairs commission and also those that are quoted on the stock exchange these companies deals with funds, belonging to outsiders (shareholders/debenture holders) and also a great deal of control has been exercised over them to ensure that public funds are not this appropriated by those in charge.
This is an independent examination of and expressions of opinion on the financial statement of an enterprise by an appointed auditor in pursuance of the appointment and in companies with any relevant statutory obligation.
This implies furnishing satisfactory records and accessibly record and explanations or actions of this have custody of power, human resources and public money and other resources.
This is the systematic act of recording, analyzing and interpreting the financial statement dealing of an enterprise.
An independent criterion appointed to verify the books of accounts and vouchers of a business prepared by others. He approaches his tasks in a critical frame of mind; this does not mean that he should assume that there are bound to be errors and inaccuracies in the account subject to his audit Mejia Mejia (1982:22).
Internal Auditing:
This is one who is concerned with the running, reviewing of routine transaction and operations and the improvement of accounting methods for effective and efficient and of the eliminating of frauds/errors. He is an employee of the organization.
Internal Control:
This is a system of controls financial and otherwise established by the management in order to carry on the business of the enterprise in efficient manner and to ensure adherence to management policies, safe guard the company's asset and accounts.
This means deceit or trickery in accounting constitutes any act of omission or out of a deceitful and dishonest nature in order to gain an undue advantage, this may constitute a felony. It is a criminal offense.
This is the misappropriation of the property entrusted to one's care. It involves taking money which belongs to the organization. It is punishable only by statutory law.


2.0 Literature Review

2.1 Introduction

This chapter focuses on the review of related literature. A literature review includes the current knowledge as well as theoretical and methodological contributions to a particular topic. It documents the state of the art with respect to the topic you are writing. It surveys the literature in the topic selected. In this research work the literature review includes the …

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Internal Auditing and Corporate Management

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Proposal Writing Format under Accounting

Internal Auditing and Corporate Management is a proposal topic for final year research work, which comprises the major and elective project proposal writing sections for Internal Auditing and Corporate Management (A Case Study of PZ Industries Nigeria Plc Aba) research work.

Major Sections
  • Motivation for Embarking on the Project

  • Brief Background of Study

  • Statement of Problems

  • Aim of the Study

  • Specific Objectives of the Study

  • Significance of the Study (Who benefits from the project and how?)

Elective Sections
  • Relevant Research Questions

  • Relevant Research Hypotheses

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  • Abstract


  • Motivation / Statement of Problems
  • Aims & Objective of Study
  • Scope of Study
  • Significance of Study


  • State two or more citation from your review of related literature.


  • Know the methodologies, tools and techniques used.


  • Justification of your work and things to adhered to before using the system or research work.


  • Conclusion and Recommendation

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