CHAPTER ONE
INTRODUCTION
1.1
An overview of Student’s
Industrial Work Experience Scheme (SIWES)
The Student
Industrial Work Experience Scheme (SIWES) is a skill-training program designed
to expose and prepare students of universities, Polytechnic/colleges of technology/college
of Agriculture and college of Education for the industrial work situation they
are likely to meet after graduation. It expresses the participants to work
methods and experience in handling machineries that are not available in their
institutions. It can be undertaken in industries, companies, ministries, banks
etc. The students apply the basic principles and techniques already learnt in
their respective fields of study to real practical work under the joint
supervision of the industrial and institution based supervisors. The Scheme was
re-appraised by the Federal Government in 1984 to ensure that industrial
attachment was properly organized and adequately funded. This is why the
management of the scheme was entrusted to the Industrial Training Fund (ITF) in
collaboration with the National University Commission (NUC), which is the only
agency charged with the responsibility of approving courses for funding by the
Federal Government to the participants in Nigerian Universities.
1.2
Aim and Objectives of SIWES
i.
To give students the ability to try and
apply his given knowledge.
ii.
To provide students with industrial skills
and needed experience while the course of study.
iii.
To prepare specialists who will be ready
for any working situations immediately after graduation.
iv.
To teach students the techniques and
method of working with facilities and equipment that may not be available
within the wall of an educational institution.
v.
To make the transition from school to the
world work easier and thus enhance student’s contacts for later job placements.
1.3
Historical
Background of Federal Medical Centre Keffi
1.3.1
Background
(brief history)
Federal
Medical Centre Keffi came into being April 2000 on the facility of the old
general hospital keffi build in 1957 by Premier of the defunct Northern Region;
late Sir Ahmad Bello Sardaunan Sokoto. This development – i.e. the takeover,
was sequel to a pronouncement by President Olusegun Obasanjo the previous year
1999, shortly assuming office as the democratically elected president. He
announced then, that 44 Federal Medical Centers would be established across the
country with a view to bringing healthcare delivery service to the people at
the grassroots level. FMC was one of those 44 announced by Mr. President in
1999.
Handover
ceremony took place April/28/2000 at a brief ceremony in Federal Ministry of
Health led by then Minister of Health, Dr. (Mrs.) Amina Ndalolo, on Formal the
Federal Government side and her team, on behave of Nasarawa State Government.
However,
prior to this period, the former general hospital had been managed by the
Benue-Plateau, Plateau and Nasarawa State still April 2000, when it was handed
over to the Federal Government and assumed a new status as a tertiary Health
institution.
First
batch of employees in the center came on board April 2001 following a recruitment
exercise conducted earlier in the year for the shortlisted candidates to fill
in the advertised vacancies. The recruitment was done by the pioneer governing
Board of the center headed by its chairman.
1.3.2
Vision
Statement
To
emerge as a Centre of excellence in health care and delivery, sustained by
dedication to duty, unity of purpose and respect to humanity.
1.3.3
Mission
Statement
i.
To utilize available resources most
judiciously and efficiently towards achieving remarkable optimum results
characteristic of high professionalism.
ii.
To be known for hospitality and high
level of professional practice commensurable with the technological age in
delivery of health service.
iii.
To install hope in the community towards
encouraging stakeholder’s participation and patronage for the growth and
well-being of the Centre and the community.
CHAPTER
TWO
MICROSOFT
EXCEL
2.1 Microsoft
Excel (Ms. Excel)
Introduction
This
chapter presents basic steps in using Ms. Excel (spreadsheet) in processing
complex mathematical calculation, matrix calculation, computation of result
sheet, preparation of budgets. This chapter highlights the full meaning of
Microsoft Excel, uses of Excel, features of Excel, Excel Formula.
2.1.1 What
is Microsoft Excel?
Microsoft
Excel is a software program produced by Microsoft that allows users to
organize, format, calculate data with formulas using a spreadsheet system. This
software is part of the office suite and is compatible with other applications
in the office suite.
In
addition, Microsoft Excel is a spreadsheet program included in the Microsoft
office suite of applications. Spreadsheets present tables of values arranged in
rows and columns that can be manipulated mathematically using both basic and
complex arithmetic operations and function.
Data
is entered into a space called cell on a worksheet. Excel cells accept both
numeric and non-numeric data. Excel can only do arithmetic with numeric data
and because of that, calculations involving multiplication, addition, division,
subtraction and exponential can be carried out on numbers in a worksheet
easily.
2.1.2 Uses of Microsoft Excel
Ø It
is used to create grids of text.
Ø It
is use to create grid of numbers and formulas specifying calculation.
Ø Preparation
of examination result.
Ø Analyzing
and storing of data.
Ø Help
businessmen in developing future strategy.
2.1.3 Advantage and Disadvantage Microsoft Excel
Advantages of using Excel
Ø Streamlines
calculation.
Ø Organizing
data.
Ø Multiple
user access.
Disadvantages of Using Excel
Ø User
Bias.
Ø Learning
the syntax takes skill.
Ø Lack
of security.
2.1.4 Using Microsoft Excel 2016 to perform matrix
operations
PURPOSE:
The purpose is to provide you the step-by-step instructions on how to perform
various matrix operations when using Microsoft Excel 2016.
Many
of the Microsoft Excel functions that you will be using to complete this Matrix
are array function – returning more
than one value at a time.
To
enter an array function into
Microsoft Excel worksheet, you must hold down CTRL and SHIFT keys then press
ENTER key: i.e.(CTRL+SHIFT+ENTER).
How
to arrange (enter) data in matrix:
A
computer spreadsheet is a series of small blocks (cells) where the columns are
labeled with capital letters and the rows are labeled with numbers. To enter a
matrix into Microsoft Excel, simply type each matrix element into its own small
block (cell).
Pressing
ENTER after each entry will usually make the cursor go down to the next block.
Pressing the RIGHT ARROW key after each entry will make the cursor move to the
next cell to the right.
How to add two matrixes:
1.
Enter the values of each matrix.
2.
Highlight another section of the
worksheet that has the same dimension as the answer matrix. That is if we are
adding two matrix of 3×3 or 2×2 matrices, then the sum matrix will also be 3×3
or 2×2.
3.
Type: = (A2:C4) +(E2:G4) (This will
appear in the formula bar).
4.
You will need to CNTR+SHIFT+ENTER since
the answer will result in an array.
Example
We type in the formula and press the
CNTR+SHIFT+ENTER get our final result.
How to multiply two matrices:
1.
Enter the data of each matrix to be
multiplied.
2.
Highlight another section of the
worksheet (near the given matrices) that has the same dimensions as the answer matrix.
3.
Type: =MMULT (A2:C4, E2:G4) (this will
appear in the formula bar).
4.
Since the answer will result in an array
(matrix), you will need to: CNTR+SHIFT+ENTER.
Example:
We
then Type: =MMULT (A2:C4, E2:G4) (this will appear in the formula bar). Since
the answer will result in an array (matrix), you will need to press: CNTR+SHIFT+ENTER.
How to find the determinant of a
square matrix:
1.
Enter the data of each matrix to be
multiplied.
2.
Highlight another section of the
worksheet (near the given matrices) that has the same dimensions as the answer
matrix.
3.
Type: =MDETERM (A2:C4) (this will appear
in the formula bar).
4.
Since the answer will NOT result in an
array (matrix), of more than one answer, you may just press ENTER to get the
result
2.2 Statistical Package for the Social Science
(SPSS)
SPSS
is a user-friendly program that facilitates data management and statistical
analysis. Originally developed as a programming language for conducting
statistical analysis, it has grown into a complex and powerful application
which now used both a graphical and a syntactical interface and provides
functions for managing, analyzing, and presenting data.
2.2.1
The SPSS Windows and files
SPSS
Statistics has three main windows, with a menu bar at the top. The windows are:
·
Data Editor (save file)
·
Output Viewer (spv files)
·
Syntax Editor (sps file)
Data Editor the
data editor window is divided into two, name:
i.
The Data
Viewer
ii.
The variable
viewer window
The
Data Viewer is made of grids with rows and columns.
Ø The
rows represent subjects (cases or observation) and the columns represent
variable whose names should appear at the top of the columns.
Ø In
the grid, the intersection between a row and a column is known as a cell. A
cell will therefore contain the score of a particular case on a particular
variable.
Ø This
window displays the content of data file, we create new data file or modify
existing ones in this window. This window opens automatically when SPSS is
started.
This
view, allows one to see the data. A change made to data is not until they are
saved. To save, we go to file- save or
save as data files are saved with a
file type of .sav
Below is a figure, showing how the
data view window look like.
Columns
represent variables
Data view variable view Rows represent variables
Fig. a: Data View Window
The
variable Viewer window is a window
with rows and columns.
Ø
This window contains the description of
the attributes of each variable that make up the data set.
Ø
In this window, rows are variables and
columns are variables attributes.
Ø
There are eleven columns altogether
namely: Name, Type. Width, Decimal,
Label, Value, Missing, Columns, Align, Measures and Roles
Ø
The numbers of rows in the variable view
window corresponds to the numbers of columns in the data view window.
Fig.
b: variable view window
Output viewer/viewer windows
The
output viewer window is where the result are displayed after a statistical
procedure has been performed. It is divided into two main sections:
Ø The
left pane contains an outline view of the pull put contents and
The
right pane contains statistical table, charts, and text output. One can edit
the output in this window and save it.
Dialog
Boxes
Although
each dialog box is unique, they have many common features. A fairly typical
example is the dialog box for producing frequency tables. To bring up this
dialog box from the menus, click on Analyze-
Descriptive statistics
Frequency
On the left is a variable selection list with the entire variable
in the data set. Select the variable you want to analyze by clicking on them,
then click the arrow button to the right of the selection list and the variable
are moved to the analysis list on the
right. If one change his mind about a variable already selected, click on the
selection list. At the button of the dialog box, click ok to issue command to SPSS, OR Paste to have the command written to a Syntax Editor.
2.2.2
Variable names and value labels
By default SPSS will name the variable,
calling the first variable var00001, the second variable var00002 and so on.
Meaningful names should always be given to all variables. The rules to follow
when selecting variable names are:
Ø Must
not end with a full stop.
Ø Must
not be one of the keyboard used in SPSS (e.g. AND, NOT, EQ, and ALL)
Ø Must
not exceed 32 characters.
Ø Must
not begin with a letter.
Ø Must
not contain any of the following:!,?
Ø Could
have a mixture of letters, digits and any of the following: @,#,.
With value label one assign
name to arbitrary code numbers. One may want to perform a statistical procedure
on three groups that given tom the code numbers such as:
1.
=group 1
2.
=group 2
3.
=group 3
SPSS Menus and Icons
Below is a review of SPSS menus and
Icons.
File
includes
all of the option you typically use in other programs, such as open, saves,
new. One can open or create new file or multiple types.
View
allows
you to select which toolbars you want to show, select from size, add or remove
the gridlines that separate each piece of data, and to select whether or not to
display tour raw or the data labels.
Data
allows
you to select several options ranging from displaying data that is sorted by a
specific variable to selecting certain cases for subsequent analysis.
Transform
includes
several options to change current variables. For example, you can change
continuous variables categorical variables, change score into rank scores, add
a constant to variable, etc.
Analyze
include
all of the commands to carry out statistical analysis and to calculate
descriptive statistics.
Graphs
include
the commands to create various types of graphs including box plots, histograms,
line graphs, and bar charts.
Utilities
allow
you to list file information
Help
has
many operations including a link to the SPSS homepage, a statistics coach, and
a Syntax guide.
2.2.3
Data Entry
When we create a new data set, it is
typical to start by defining the names and other properties of the variables
first and then entering the specific values into each variable view tab in the
data window. Then we can create or edit each of the properties below.
·
Name
The
name of each SPSS variable in a given file must be unique, following the rules
in naming a variable.
·
Type
The
two basic types of variable are numeric and
string. Numeric variables may only
have numbers. Strings variables may contain letters or numbers.
·
Width
The
width of a variable is the number of characters SPSS will allow to be entered
for variable. You can change the width by clicking in the in the width cell for
the desired variable and typing a new number.
·
Decimals
The
decimals of a variable are the number of decimal places that SPSS will display.
If more decimal have been entered, the additional information will be retained
internally but not displayed on screen. For whole numbers, you reduce the
number of decimals to zero.
·
Label
The
label of a variable is a string of text to identify in more detail what a
variable represents. Unlike the name, the label is limited to 255 characters.
For instance, if there is a variable for each question on a questionnaire, you
would type the question as the variable label
·
Values
Although
the variable label goes a long way to explaining what the variable represent,
for categorical data (discrete data of both nominal and ordinal levels of
measurement), we often need to know which numbers represent which categories.
·
Missing
We
sometimes want to signal to SPSS that data should be treated as missing, even
though there is some other numerical code recorded instead of the data actually
being missing
·
Columns
The
columns property tells SPSS how the column should be for each variable. The
column size indicates how much space is allocated rather than degree to which
it is filled.
·
Align
The
alignment property indicates whether the information in the data view should be
left-justified, right-justified, or centered.
·
Measure
The
measures property indicates the level of measurement. It may be ordinal or
nominal scale.
2.2.4 Types of Statistics
·
Descriptive
statistics: Descriptive statistics are statistics
that quantitatively describe or summarizes features of a collection of data.
Descriptive statistics are distinguished from inferential statistics, in that
descriptive statistics aim to summarize a sample rather than use the data to
learn about the population that the sample of data is thought to represent.
Descriptive statistics provides simple
summaries about the sample and about the observation that have been made. The
two types of Descriptive statistics are measures
of central tendency (mean, median, and mode) and measure of dispersion (range, variance, standard deviation)
Inferential statistics (induction
statistics): Inferential statistics makes inference
about population using data drawn from the population. Suppose we want to know
the average height of the entire mean in a city with a population of 7 million
residents. It is not very practical to try and get the height of each of the
men, this is inferential statistics comes into play.
Data
Data can be defined as unprocessed or
raw information.
Types of Data
·
Qualitative
Data: Are data which “levels of measurement”, or scales of
measure are expression that typically refer to the theory of scale types. E.g.
nominal, ordinal, interval, and ration scales.
Qualitative data are
extremely varied in nature, which includes virtually any information that can
be capture this is not numerical in nature. In-depth interviews include both
individual interviews (e.g. one-one-one) as well as “group” interviews. The
data can be recorded in a wide variety of ways which include stenography, audio
recording, video recording or writing notes.
·
Quantitative
Data: is to describe type of information that can be
counted or expressed numerically. This type of data is often collected in
experiment, manipulated and statistically analyzed.It can be represented
visually in graphs, histograms, tables and charts.
·
Experimental
data: refer to data generated within the context of
scientific investigation by observation and recording. The data is produce by
measurement, text method, and experiment design. In clinical research any
produced as a result of clinical trial. Experimental data may be quantitative
or qualitative, each being appropriate for different investigations.
2.2.5 Performing Descriptive statistics on sample
questionnaire
We will consider a small sample
question on a questionnaire, and carryout some descriptive statistics on it,
showing at each time the various outputs.
Sample questionnaires
1. What
is your date of birth?...............................
2. What
is your gender? Please tick 1: Male or Female
3. What
is the total number of years you completed in an educational establishment?.....................
4. Which
employment category do you belong to? Please select one: Manager, Clerical,
Custodial
5. What
is your current salary? …………………
6. What
was your beginning salary?.................
Before entering any data, first we
have to code the questionnaire. To code, we enter the following information in
the table below in the variable view window of SPSS.
STEP
1 click the tap for variable view window at the bottom left
hand corner and code each question using the information
Creating the first variable:
Ø Gender
1.
Under the column name and in row 1 type
in gender and press return on the keyboard. To the right of the cell, gender
under column type click on Numeric and
click on the little blue square in the cell.
2.
Select string and click OK from
the displayed dialog box.
3.
Skip the next two cells i.e, cells under
columns width and Decimals. Click on the next cell under
column label and type respondents’ sex.
4.
Click on the next cell under column values and click on the title blue
square in the cell. On the displayed dialog box type m next to value and type Male next to label and click on Add. Then click OK.
5.
Leave the remaining columns as they are.
You have successfully created your first variable.
Creating
the second variable
Ø Bdate
1.
Under the column name and row 2 type in bdate and press
return on the keyboard. To the right of the cell bdate under column type click on Numeric and click on the little blue square in the cell.
2.
Select Date and accept the default date format
of dd- mm- yy by clicking ok from
the displayed dialog box
3.
Skip the next two cell
i.e cell under column s width and decimals. Click on the next cell under
column label and type in date of
Birth.
4.
As date of birth is
unique for each person there is no need to provide value and labels for
this variable.
5.
Skip the next three
columns and under the columns measure clicks
on the cell Unknown and select scale.
6.
Leave the last column
as it is. You have successfully created the second variable.
Following the same method create the remaining
four variables using the information on the table coding of questionnaire above:
Step
2: Go
to the data view and type in the
data shown on the table below save the file, give it a name and save it in the
folder of your choice.
The Descriptive procedure
With Descriptive you can quickly generate summary statistical measures
such as mean, standard deviation, variance and minimum values, range and sum
for a given variable. Follow this instruction
1.
From the menu bar, select Analyze->Descriptive
statistics->Descriptive…. The Descriptive dialog box will appear on the
screen.
2.
Transfer the variable current salary [salary]; employment category
and beginning salary into the variables
box
3.
Select the option pushbutton. The descriptive:
options dialog box will appear on the screen
4.
Select the following: mean standard deviation and variance.
5.
Select continue to return to the Descriptive dialog box
6.
Select OK to run the procedure
Below
is an example of descriptive statistic using SPSS
The
data of people gender and height in a given certain is given below:
The
gender of male and female is been represented by numbers, in this note, I used
coding scheme process of 1for female and 2 for male. To obtain this coding Go to variable view on the bottom of the
spss page, click on label and code as wish, the return back to data view to see
as coded. See illustrations below:
We
are now going to obtain the frequency of the above data. To obtain the
frequency of the above data: we go to
analyze at the top page of the Spss page, a dialog box will appear where you
will click on Gender as data that you wish to analyze, then dialog box will
appear, then click frequency, then click ok to see your result. See result
below:
Interpretation of the result of gender
The N(which s the data size) is 10, with 6 female and 4 male
without missing value, since we have no
missing values all the percentage are exact, that is 60 percent for female
and 40 percent for male and the valid
percent is 60 for female and 40 percent
for male. The cumulative percent is 60 percent for female and 40
percent for male which sum it all to 100
cumulative.
The
result below is the descriptive of Height of both genders (male and female) of
the given set of data.
Interpretation:
The
total score (N) is 10, the minimum height is 61 which falls under the gender of
female, the sum of them all are 692 and mean is 69.2 and standard deviation is
6.26808.
We
can also test to know height of people in different gender of the given data.
Procedures: Go
to Analyze at the top of the Spss page, a dialog box will appear, click on
compare means, then click on mean, a categorical box will appear, which height is the dependant variable and gender independent variable. See
illustration below
Interpretations of the table:
In the second report above, the
analysis shown that 68.3333 of 6 female with standard deviations of 6.88961 and 70.5 of 4 male and standard deviation of 5.91608,
this mean that male are little bit taller than female in the given set of data.
69.2000 is total that shows how tall people can be in a given set of data
To find
the range, maximum and minimum of
Height and Gender.
1. From
the menu bar, select Analyze->Descriptive
statistics->
Descriptive….
The Descriptive dialog box will
appear on the screen.
2. Transfer
the variable gender and height, into the variable box
3. Select
the option pushbutton. The Descriptive
options dialog box will appear on the screen
4. Select
the following: range, minimum and
maximum.
Select
continue to return to the Description which is list of all
variables, there label, values, locations in the data file, and type. See
illustration below
Add-icons are
programs that can be added to the base SPSS package.
Windows
can be used to select which window you want to view (i.e Data Editor, Output
Viewer, or Syntax)
5.
Descriptive
Dialog
box.
6. Select
OK to run the procedure
Interpretation:
The total score
(N) is 10, the minimum height is 61 which falls under the gender of female, the
sum of them all are 692 and mean is 69.2 and standard deviation is 6.26808.
2.3 The Audit Department
2.3.1 What is Auditing?
The
word audit is derived from a Latin term “AUDIRE” which means to hear because in
ancient times auditors listen to the oral report of the officials to owners or
those having authority and confirmed the accuracy of the reports. Over the
years the role evolved to verify written records. To hear demand total
attention in order to be accurate in taking records.
Definition:
Audit is the process of examine an organizations or individual financial
records to determine if they accurate and in accordance with any applicable
rules including accepted accounting standard regulations and laws.
Types of Auditing
1.
Internal
Auditing: Internal auditing work for the organizations as
internal employees to examine records and help improve internal process such as
operations, internal controls, risk management, and governance.
2.
External
Auditing: External auditing comes in from outside the organizations
to examine accounting and financial records and provide an independent opinion
on these records. Law requires that all public companies have their financial
statements externally audited.
The Audit Department
The
audit department creates and implements procedures and controls to ensure that
the finance of the organizations (federal medical centre keffi) is managed
accordance with established principles. It also conducts periodic audit to
check the accuracy of record keeping and accounting to ensure that procedures
and controls are working.
Branch of auditing
Audit on financial
section:
To audit the treasury department financial records for the year
Audit on outside
section: to examine the records of the revenue
collecting divisions of government in particular the customs and excise
divisions
Objectives:
·
To verify all receipts of revenue and
ensure that the normal procedures and practices are followed.
·
Verify that all monies collected are
lodged at the treasury department
·
Verify expenditures payments and ensure
that all normal procedure and practices are followed.
2.3.2 Functions of Audit
I.
To verify all receipts of revenue and
ensure that the normal procedures and practices are followed.
II.
To verify the expenditure payment and
ensure that all normal procedures and practice are followed.
III.
To cross examine or physical
verifications of project submitted by the organizations(federal medical centre)
Internal
Audit Program Chart 2019
Audit program is a list of specified work schedule
to be done by auditors. This way, duplication of work is avoided and compliance
to laid down financial rules and regulations is ensured. The work to be carried
out is arranged on daily, monthly, quarterly and half yearly or once in a year.
|
S/N
|
Code
|
Job Title/Audit Task
|
Frequency
|
Responsibility Officer
|
|
1
|
001
|
AUDITING OF REVENUE USING EMR
PLATFORM: Reversal, Reconciliation and weekly Report
|
Daily, Monthly and Quantity
Basis
|
Supervisors and all the Principal
Officers
|
|
2
|
002
|
100% PRE-PAYMENT AND POST
PAYMENT AUDIT:
Ensuring Initiation, process,
and approval.
Checking to ensure supporting document are genuine.
Ensuring 100% compliance to
financial regulations with respect to pre-payment Audit.
|
Daily Monthly and Quarterly
Basis
|
All Principal Officers
|
|
3
|
003
|
·
Evaluation and assessment of
the system of internal control
·
Appraise and review the
accounting system of the organization to ensure checks and balance.
·
Checking the adequacy of
financial & accounting system.
·
Identifying areas of deviation
and weakness from the set standards.
|
Daily,
Monthly, and Quarterly Basis
|
Principal Auditor (TAMIN)
|
|
4
|
004
|
PHYSICAL
VERIFICATION/INSPECTION OF MATERIAL, HUMAN AND FINANCIAL RESOURCES AND VALUES
FOR MONEY AUDITING (PRICE/MARKET SURVEY)
|
Daily, Monthly, and Quarterly
Basis
|
All the Principal Officers.
|
|
5
|
005
|
AUDITING OF STAFF
SALARIES(PAYROLL) USING IPPIS PLATFORM:
·
Checking to ensure that
variation orders are strictly adhered to:
Audit
variation orders as issued for salary payment, deduction & stoppage
·
To ensure compliance to
approved salary table in order to guard against over payment and or under
payment
|
Monthly, Quarterly,
Half yearly and Yearly Basis
|
SEO AUDIT
(Mr. Silas)
|
|
06
|
006
|
MAN POWER AUDITING
Checking compliance with laws
instructions and directives.
Identifying inflow and outflow
of personnel as it affects salary payment.
Audit variation orders as
issued for salary.
|
Daily,
Monthly,
and
Quarterly
Basis
|
PEO I AUDI
(Mr. Musa)
|
|
07.
|
007
|
GENERAL STORE/STOCK TAKING
EXERCISE & STORES ACCOUNTING CUSTODY:
·
Ensuring store requisition
& issuance are updated in the store ledger & tally card
·
Ascertaining position of stock
balance as often as possible.
·
Examination of problems
associated with the stores most especially scrap.
|
Daily,
Monthly,
and
Quarterly
Basis
|
SEO AUDIT
(YAHAYA)
|
|
08
|
008
|
INTERNAL AUDIT REPORT:
·
To ensure prompt, monthly
report.
·
Timeliness of the report.
To ensure
findings/observations are accurate & recommendations identified for
corrective measures & management attention.
|
Monthly,
Quarterly,
Bi-Annual
and
Annually
|
SUPERVISOR &
ALL PRINCIPAL OFFICERS
|
|
09
|
009
|
REVIEW AND EVALUATION OF
INTERNAL CONTROL AND INCLUDING SECURITY SEGMENTS:
·
Ensuring on these pot
assessment of internal control & security networking
|
Daily,
Monthly,
and
Quarterly
Basis
|
SIA
(HASSAN)
|
|
10
|
010
|
PROJECT AUDIT, MONITORING AND
EVALUATION OF CAPITAL EXPENDITURE.
|
Monthly,
Quarterly,
Bi-Annually,
and
Annually
|
Supervisors & all the
Principal Officers
|
|
11
|
011
|
Budget & Budgetary control
cutting across revenue & expenditure in line with IPSAS ACCRUAL
ACCOUNTING
|
Monthly, Quarterly,
Bi-Annual
and
Annually
|
PRINCIPAL AUDITOR
(FATIMA)
|
|
12
|
012
|
REVIEW AND EVALUATION OF THE
ADOPTION AND COMPLIANCE OF INFORMATION TECHNOLOGY SCHEMES IN THE CENTRE, i.e
EPR, BIO METRIC TIME ATTENDANCE MANAGEMENT
|
Monthly
Basis
|
Auditor I &
HEO Audit
(MR. ALABI ARUWA)
|
|
13.
|
013
|
AUDIT TRIAL AND INVESTIGATION
|
WHEN THE NEED ARISES
|
ALL THE PRINCIPAL OFFICERS
|
|
14
|
014
|
DEPARTMENT PRESENTATION ON
TOPICAL ISSUES RELEVANT TO ACCOUNTING/AUDITING
|
MONTHLY
BASIS
|
SUPERVISORS & ALL THE
PRINCIPAL OFFICERS
|
Application (software)
at internal audit department, federal medical centre keffi.
1. health
in a box
2. care
plus
3. integrated
personal payroll information system (IPPIS)
·
Health
in a box: Health a box is a program designed to
carry out or discharge service to the public and the organization itself. It is
an online programming that an outsider cannot have access to it. Also Health in
a box is used to manage the service rendered to FMC patient or general
management in term of fund being conciliation, refund, multiple revisal or
trace history of any patient payment and monitoring the payment system of any
patient admitted at federal medical
centre keffi.
·
Care
plus: Care plus is also a
programmed package used at the centre, before the discovering of and lunched of
Health in a box. Its also used to meet to the patient challenges at the cause
of payment, either over paid or refunding of fund due to poor attention given.
How
to get started on the both program health in a box and care plus.
i.
A user name and pass word will created
to any qualified individual(staff) of the centre(federal medical centre keffi)
from CITU(computer information and technology unit) and afterword the user may
wishes to change the created password in order to make it confidential for
him/her to avoid unknown trance passes to his personal portal. It’s just
similar with when someone is been an ATM card from bank and he will be asked to
change the pin to make it confidential for him/her.
ii.
Get the portal: logon using your
password and user name, then get the code or address of the patient that will
help you to indentify if it is care plus or Health in a box.
iii.
Login web as it is designed for health
in a box is 10.0.0.9 whiled care plus 10.0.0.8 as a demo access point.
How to differentiate
the both packages(Health in a box and careplus)
o
Care plus start with 100 continuously as
patient payment code, address number, user name.
o
Health in a box always start with 200
continuously as code, address number, patient payment number, user name
·
NB:
The numbers start with 100 as for care plus and 200 as for health in a box but
the continuations differs because it is peculiar to individuals and ones you
are unable to get the number patient number correctly, you cannot access the
patient portal.
·
Both health in a box and care plus are
called EMR(Electronic medical record).
Advantages
of both care plus and health in a box
i.
Reduces stress and brood files are been
controlled
ii.
Its reduces rate of excess spending due
to unable to revises fund
iii.
Its faster in transactions to the
patient
Disadvantages of the
both packages
i.
They location biased
ii.
Bad network since its internet based
package
iii.
High rate of traffic due to much access
on the platform
3.
Integrated personal payroll
information system
(IPPIS)
Integrated
personal payroll information system (IPPIS) is internal audit programmed
software that is used to monitor the increment and decrement of staff’s
salaries. It’s also monitor the stoppage or promotion of staff in the
organization. Stoppage like: death, retirement, promotion from one level to
another.
Benefit
of IPPIS
i.
To checkmate staffs salaries
ii.
To be sure of any stoppage of any staff
salary
iii.
To allow free access to staffs issues
concerning salaries and any change in level.
Advantages of IPPIS
i.
It conserves funds for government. I.e
organization that made used of base workers on their own, the use of IPPIS
helps federal government to monitor such act.
ii.
It helps government with the summary of
all her active staffs still in service with that it minimized cost of excess
released of salary.
iii.
It paperless and information are access
easily.
Disadvantages of IPPIS
i.
It does not give adequate rule for
pre-payment auditing
ii.
Since it is internet base network
failure at times slow the work or process may occur
CHAPTER
THREE
Summary, conclusion,
Recommendations and Reference
3.1 Summary
SPSS
(Statistical Packages For Social Science) is a
user-friendly program that facilitates data management and statistical
analysis. Originally developed as a programming language for conducting
statistical analysis. It has grown into a complex and powerful application
which now uses both graphical and a syntactical interface and provides
functions for managing, analyzing, and presenting data. It has three main
windows, with a menu bar at top. The windows are:
o
Data Editor (.save files)
o
Output Viewer (Sps file)
o
Syntax Editor (sps file)
Data Editor: The data editor window is
divided into two, the Data View and the variable view windows
The data views window is made up of
grids with rows and columns.
o
The rows represent subject (cases or
observation) and the columns is represented variables whose names should appear
at the top of the columns.
o
In the grids, the intersection between a
row and a column is known as a cell. A cell will therefore contain the score of
a particular case on a particular variable.
o
This window displays the content of data
file or modifies existing ones in this window. This window opens automatically
when SPSS is started
The variable View window is a window
with rows and columns.
·
Microsoft
Excel: Is a spreadsheet program including in the Microsoft
Office suite of applications. Spreadsheet present tables of values arranged in
rows and columns that can be manipulated mathematically using both basic and
complex arithmetic operations and functions. In addition to its standard
spreadsheet features, Excel also offers programming support via Microsoft’s
Visual Basic (VBA), the ability to access data from external sources via
Microsoft’s Dynamics Data Exchange (DDE), and extensive graphing and charting
capabilities. It can also be said to be an electronic spreadsheet application
for storing, organizing, and manipulating data and is made easy by Microsoft
for Mac and Windows users. An Excel starts with a grid of cells where you place
Excel information’s. Data is entered into a space called cell on a worksheet.
Excel cells accept both numeric and non-numeric data. Excel can only do
arithmetic with numeric data and because of that, calculations involving
multiplication, addition, division, subtraction and exponential can be carried
out on number in a worksheet easily.
·
Health
in a box: is an ERN software used at the centre (federal
medical centre keffi) to meet up to the patient depend and payment
respectively.
·
Care
plus: it is a similar application as health in a box. All
are used to meet to patient demand at the centre most especially at the point
of payment of any chargers.
·
Integrated
personal payroll information system (IPPIS): its used to
monitor the activities of federal government concerning deductions in salary
and many others.
3.2 Conclusion
It is an indisputable fact that SPSS, MICROSOFT EXCEL play important role in the society
and in the field of science especially when it comes to mathematical symbols or
terms. Like SPSS, it helps in solving our statistical analytical problems such
as questionnaire which involve proper labeling, coding, and analysis
(deduction, inference, hypothesis and conclusion of results), it give insight
into data gathering, data collection and data management and also helps in
correlation and regression of analysis etc. The last but not the list is the
Microsoft Excel, Excel is a spreadsheet program consist of rows and columns for
performing mathematical calculations, arithmetic, financial and other numerical
operation. It creates room for storing, organizing, manipulating and computing
of data. It also helps in computation of company pay roll and the preparation
of budget.
3.3 Recommendation
·
In wish to recommend to the department
of statistics in all Nigeria Universities to create an enabling environment
where students can learn properly and if possible established well standard
mathematical laboratories where students can don the practical aspects of their
courses of study.
·
Also it would be beneficial to student
if SPSS and EXCEL are included in the syllabus as courses to be taught in
Nigeria Universities.
·
I also wish to urge the ITF Management
to see how they can be of help to students financially that is paying or giving
them their stipends as this will encourage and motive them not to take the
programmed for granted and relieve them of some financial burdens, this is cope
with the fact that most students are not financially buoyant.
·
This is also to urge the ITF Management
to serve as backing to students especially when it comes to place of attachment
as many reputable organizations turn down student `offers, so if there is
anything you can do to make sure students are not rejected when they apply to
Government established industries or organizations, it will go a long way in
relieving students of the stress of where to do their industrial training.
Thanks
REFERENCE
Gupta V (1994). SPSS for beginners
Kometa
S (N.D). IBM SPSS Statistical package for beginners for window.
Prof.
A. Chris ETONIHU (2019). SIWES programming participation and Guide.
Wacha
D (2007). Matrix operation Excel
