There should be an establishment of an autonomous audit department in the organization this will ensure prudence in the financial affairs of the company. The account should not be left to check and pin -point irregularities without a separate audit department who will cross check their activities in the organization. This department will be responsible for revenue both of the accommodating staff of an organization and also they are responsible for making report of any cases of frauds to the appropriate authorities for disciplinary action. This will now increases the effectiveness and efficiency of the staff who deals with the finance of an organization. Training of professional auditors, intensive training of auditors that went through some professional examination like ICAN, will help to bring up some prudent auditors carrying out seminars, workshop and so on is necessary for effective account ability the staff should be compel to undergo intensive training account of an audit to embrace the lasts work because most staff are not enough.  They should be training account of an audit revenue, they will now make proper maintenance of the accounting record, on the other hand enable the auditor to improve in their method of audit. Having examined in detail the position of auditors and their vital role towards ensuring proper accountability in the organization services on could rightly conclude that without the auditors and the organization activities would be in confusion it is because this invaluable role of the auditors that he is often described as the watch day of public fund “the auditors is seen as the last hope of the common man. By attesting that financial statement contain a true an fair view the minds of the owner of the business and user of the financial statement are relaxed.  And also, this project work will be divided into five chapter.
1.1  Background of study     
1.2  Statement of the problem    
1.3  Objective of the Study  
1.4  Research Hypothesis
1.5  Research Question        
1.6  Significance of the Study             
1.7  Scope of the Study       
1.8  Limitations of the Study       
1.9  Definition of Term
Review of related literature          
2.1  An overview of auditors operations      
2.2  Distress and cause in organization objective in Nigeria              
2.3  Causes of organization distress
2.4  Role of organization in Nigeria             
3.0  Research Methodology  
3.1  Research Design    
3.2  Area of Study
3.3  Population of study
3.4  Sampling Method   
3.5  Research Instrument     
3.6  Validation and Reliability of Instrument
3.7  Source of Data             
3.8  Analytical Techniques
4.1  Presentation Analysis of Data
4.2  Test of Hypothesis                             
5.1 Findings
5.2  Conclusion     
5.3  Recommendations
       Auditing as a tool for achieving organization objectives” has become the major concern of the organization. In the country, auditing as we all know is the independent examination and investigation of an organization.
       The nature of audit work is being divided into three i.e. private, statutory, and internal audit and each carry its own function based on the perspective from which the auditors operates. Chapter of this term paper deals with auditor type (internal and external auditor) and their objective, problem, scope and limitation, functions and qualities, of each in a company organization they are operating on.
       Stages of development in an organization and their measure of internal control used in the organization in order to check fraud and misappropriation of funds. The internal control questionnaire and standard audit program are treated in chapter three. Chapter four deals with the important of audit summary and some recommendation which are very importance to the development and efficient control of an organization.
       Furthermore, the evaluation performance of auditing as a whole is usually based purely on analysis of financial accounting data exclusively.
       One obvious reason for this occurrence is the lack of agreement on a reliability tool for measurement of performance of auditing, other than with the sue of accounting data.
       Recently, many have contented that in order to appraise the value of auditing, calculating must be made in addition to those prepare for financial ratio analysis.  It is in the content that the auditing audit started.
According to Cluip Development Paul F. (1970) his book title auditing principle and practice: historical beliefs that records keeping in the near east began to establish organization, government was concerned with accounting for receipt and disbursement and collecting taxes. Some part of this concerned were establishing control. Including audit to reduce error and frauds on the part of dishonest official. Some forms of internal control are describe in the Bible, specially, the bible tell us that of dual custody of asset the need for honest employers and segregation of duties.
The emergence of joint stock company forms of business organization led to the practice of deleting business organization to some of the directors concerning the number of owners of such a business from then. It was to practice effectively in their organization.
The directors needs to keep records and to prepared periodic statement of account but to show the entire body or members, in addition, it become sinegua non for the stock holders to assure them solves that the financial statement presented to them were reliable, creditable and reflect the true position of things in the company. It was at this point and for this purpose that proactive developed the appointment of auditors whose duty is to finalized the financial statement of the directors and reports to their show-holders .at first, auditors were appointed from among the share-holder but as accounting it become their complies it become necessary to have person who will be responsible for books keeping who will be accounting to under take the job and also the responsibility of auditing. Presently the account of limited companies as well as government owned establishment must be audited only person who were qualities chartered accountants.
By means of the study of auditing, not only can the       presentation of an organization financial position and transaction be assured but also the overall method of business organization and administration can be appreciated and assimilated through the investigation, the implementation of the most effective method of management an organization are made possible.  The performance of an external audit services the auditors must think beyond the interest of his clients and be concerned with the interest of the thirds parties, often unknown, who will be relying on the financial statement he signs.
The following can damage the independent of an auditors.
(a)       Close personal relationship with the client official or Employees.
(b)      Financial involvement with or in the affaire of a client
(c)       Disclosing information gathered during his audit to the third party.
In some organization, auditing at times see no good reason for bothering with an audit of auditing it self, such organizations auditing may fall that the staff is doing best, so that an audit can’t help.
In some cases suggestions that the auditing audit be performed regularly would be regarded as insulting by those incharge.  Infact, some managers, top, middle and low, have been out spoken against all attempts to evaluate their activities and those of their fellow staff member they have insisted that such appraised implies a lack of faith on the part of interested parties, internal and external is an insult to their professional competence.
The above views cannot be justifies today as auditing of financial phase a business or agency.
(1)   To allow the main purpose which auditors are made up of.
(2)   To make profit at the and of their mission.
(3)   To promote the auditing sectors in the country.
(4)   To produce good financial report and render services to the public.
a)          If organization regularly carry out well planned and adequately executed audit, the effectiveness of using it as a tool for improving auditing efficiency will be made manifest (Ho).
b)         If organization regularly carry out well planned  
 Hypothesis One
Ho:  Audit is not a tool of at achieving organizational objective.
H1:  Audit is a tool of at achieving organizational objective  relevant.
Is audit a tool of achieving organizational objective.
 Hypothesis Two
Ho:  That the Company’s Financial auditing ability in relation of the achievement of the cooperate goals and objective of the organization is not adequate.
H1:  The company’s financial auditing ability is relation to the achievement of the corporate goal and objective of the organizational is adequate.
 Hypothesis Three
Ho:  Audit personnel of Innoson limited are not given the necessary corporation by auditing and staff.
Ho:  Audit personnel of Innonson Limited are given the necessary cooperation by auditing and staff.
The relevant research question is audit personnel.  It Innoson Limited give the necessary co-operation by auditing and adequately executed auditing, the effectiveness of using it as a tool for improving auditing efficiency will not be made manifest (H1).    
To enable the research test if there is any correction between revenue generation and it impact on Enugu State Economy especially with respect to that of Enugu East Local government Area Sole Statistical Model will be used based on the response of the later interview carried out and the question data gathered will be used to test the hypothesis.   
Hitherto, the evaluation of the auditing performance, has been usually based on an analysis of financial accounting data.   Furthermore, there is lack of agreement on a reliable tool for the evaluation of the auditing performance and the level of efficiency.
This study therefore, may be of special importance in the following interest groups who may find the research beneficial.
1.    The auditing itself, who make the organization decision and policies.
2.    The stockholder and other interested potential investor.
3.    Financial analysis
4.    For the auditing, staff and the country’s economy as a whole for interested parties both internal and external.
5.    The general public who have right to be informed of the activities of any such organization.  Implementation of the research findings would help in recognizing more, and appelling tool for improving auditing efficiency.
This research work is designed to cover all issues involved in auditing audit, which is group under two broad areas, namely:
1.    Auditing function auditing, which evaluation of the fields of planning, organizing, staffing, directing and controlling.
2.    Auditing decision audit dealing with the quality of decisions in the area of corporate and long range planning marketing, operations, personnel, accounting and finance.
(i)    An Auditor:  This is define as the independence examiner who has been invited to examine the evidence, or written from which the financial statement have been prepared and whether the view itself reflect truly, and years and financial of the business in the balance sheet date.
(ii)  Appraised:  It means to estimate the value or quantity of the auditing audit.
(iii)             Investors:  They are prospective business, that are financial balance with the intension to promote financial ability of a company.
(iv)             Auditing Audit:  It is also know operations audit, it serves as a yard stick for measuring the ability of the auditing and to determine the objectives of the organization.


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