An auditor of the evidence may describe an audit as an examination from which final revenue accounts and balance sheet of an organization have been prepared. In order to ascertain that they present a true and fair view of the summarized transaction for the period under review and of the financial state of the organization at the end date this enable the auditor to report their on.
Therefore an auditor which is part of internal control assists all level of management of the Union bank of Nigeria limited (or any organization) of in performing periodic accounting and administrative procedures and other activities of the organization, including identifying possible means of resources.
Improving the efficiency and economy of operations and use of resources the unit independent of all other department within the bank is direct responsible to the managing director of chief executive. In carrying out assignments, the head and as appropriate, members of the audits state have unrestricted access to all Union banks records, document and personal relative to the subject under review.
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