Audit And Accountability In A Public Sector (a Case Study Of The Delta State Polytechnic Ozoro Campus)

BACKGROUND OF THE STUDY             The term audit is derived from the word “Audire” which means to Hear. The origin of audit can be traced to the ancient days in Britain where land owners allowed tenant farmers to farm on their lands. The land owners did not involve themselves in the cultivation of the land or in the imprecision of these tenant farmers, rather cultivation of the land was done by the overseer appointed by the landowners.           Agbawe, (2005) defines audit us, “An examination and inquiry into a statement of accounts, the underlying records, documents, assets and liabiliti…