THE ROLE OF INTERNAL AUDITORS IN STOCK TAKING (A CASE STUDY OF 7UP BOTTLING COMPANY PLC 9TH MILE CORNER ENUGU)

ABSTRACT

Due to irregularities often encountered in the public enterprises and private establishments, this research project is designed for the study of the internal auditor in stock taking especially as a case study of 7up bottling company plc 9th mile corner Enugu.

Internal auditing and stocktaking in recent time has proved to be a hard nut which auditors have not find easy it crack 7up bottling company is an enterprise, which concentrated much on the marketing of favorite brands of soft drinks products. These brans are popular and widely consumed across the length and breadth of Nigeria . seven – up bottling company plc is one of the largest manufacturing companies in Nigeria. This work comprises of five chapters

Chapter one of this work gives a general introduction of the work which includes the background of the study, statement of the problem, Objective of the study, research questions, significance of the study, scope of the study and limitation of the study etc.

Chapter two comprises the review of related literature and assertions by accounting icons and intellectuals in the field.

Chapter three is made up of research design and methods, Area of study, Population study, Sampling methods, Research instrumentations, Validity and reliability of research instruments, source of data and methods of investigation etc.

Chapter four contains the presentation and analysis of data and lastly.

chapter five contains findings, conclusion, Recommendations and bibliography reference, Appendix, as shown in 7up bottling company plc 9th mile corner Enugu.

Efforts were also made to make this work interesting and it is hoped that it will be of great help to anyone that comes across it.

TABLE OF CONTENTS

Title page ii

Approval page iii

Dedication iv

Acknowledgment v

Abstract vi

Table of contents viii

List to table

CHAPTER ONE: INTRODUCTION

1.1 Background of the study 1

1.2 Statement of the problem 5

1.3 Objective of the study

1.4 Research questions

1.5 Significance of the study 11

1.6 Scope of the study

1.7 Limitation of the study. 12

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1 The role of internal auditor under the law statute 16

2.2 Internal auditing 17

2.3 Stock taking 39-56

CHAPTER THREE: RESEARCH DESIGN METHODS

3.1 Research design 56

3.2 Area of study 56

3.3 Population 57

3.4 Sample and sampling techniques 57

3.5 Instrument for data collection 58

3.6 Validity of the research instrument 59

3.7 Reliability of research instrument 60

3.8 Method of collecting data 60

3.9 Method of data analysis 61

CHAPTER FOUR: PRESENTATION AND ANALYSIS

OF DATA

4.1 Data analysis and presentation 62

4.2 Summary of results 67

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION, RECOMMENDATIONS

5.1 Discussion of results/finding 68

5.2 Conclusion of result

5.3 Recommendation

5.4 Implication of the research findings 70

5.5 Suggestions for further research 72

5.6 Limitation of the study 73

References

Appendix 75

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APA

T0gOSTL5c0005cdc49c47.77861884, Q. (2018). THE ROLE OF INTERNAL AUDITORS IN STOCK TAKING (A CASE STUDY OF 7UP BOTTLING COMPANY PLC 9TH MILE CORNER ENUGU). Afribary. Retrieved from https://beta.afribary.com/works/the-role-of-internal-auditors-in-stock-taking-a-case-study-of-7up-bottling-company-plc-9th-mile-corner-enugu-5802

MLA 8th

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 "THE ROLE OF INTERNAL AUDITORS IN STOCK TAKING (A CASE STUDY OF 7UP BOTTLING COMPANY PLC 9TH MILE CORNER ENUGU)" Afribary. Afribary, 29 Jan. 2018, https://beta.afribary.com/works/the-role-of-internal-auditors-in-stock-taking-a-case-study-of-7up-bottling-company-plc-9th-mile-corner-enugu-5802. Accessed 28 Apr. 2025.

MLA7

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "THE ROLE OF INTERNAL AUDITORS IN STOCK TAKING (A CASE STUDY OF 7UP BOTTLING COMPANY PLC 9TH MILE CORNER ENUGU)". Afribary, Afribary, 29 Jan. 2018. Web. 28 Apr. 2025. < https://beta.afribary.com/works/the-role-of-internal-auditors-in-stock-taking-a-case-study-of-7up-bottling-company-plc-9th-mile-corner-enugu-5802 >.

Chicago

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "THE ROLE OF INTERNAL AUDITORS IN STOCK TAKING (A CASE STUDY OF 7UP BOTTLING COMPANY PLC 9TH MILE CORNER ENUGU)" Afribary (2018). Accessed April 28, 2025. https://beta.afribary.com/works/the-role-of-internal-auditors-in-stock-taking-a-case-study-of-7up-bottling-company-plc-9th-mile-corner-enugu-5802

THE ROLE OF INTERNAL AUDITORS IN STOCK TAKING (A CASE STUDY OF 7UP BOTTLING COMPANY PLC 9TH MILE CORNER ENUGU)

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