PREFACE

The researcher embarked upon this study to help pentagon shopping center in pinpointing some of the need for auditing and investigation kicking against the effective of small scale business. So recommendation can be made to off see the situation. Based on this finding the researcher believes if  these recommendations are carried out the survival and growth of small scale business will be  a  reality. The study was conducted in Enugu  State Abakaliki road Enugu.
In the processing of carrying involved in this are money, time, information gathering etc. This research project is composed of three chapters.
Chapter one is about the background of the  study Statement of problem limitation of the study and problems facing small scale business organization.
Chapter two is review of related literature.
Chapter three consists of investigation conclusion and recommendation.

TABLE OF CONTENT
Title age                                ii
Approval page                            iii
Dedication                                iv
Preface                                v
Acknowledgement                             vi
Table of content                             vii    CHAPTER ONE
Introduction                                1
1.1    Background of the study                       1
1.2    Statement of problem                       1
1.3    Purpose of study                        2
1.4    Significance of the study                    2
1.5    Limitation of the study                    3
1.6    Problem of small scale business organization          3 CHAPTER TWO
Review of related literature                    6
2.1    Preamble                            6
2.2     Auditing and duties of auditors             6
2.3    Audit evidence and sources of audit evidence         8
2.4    Management audit efficiency audit as a
scale trader and purposes by audit.            9
2.5    Investigation and kinds of investigation        10
2.6    Potential client for investigation            16
2.7    Stages involved in carrying out investigation        17
2.8    Investigation of fraud                     19
2.9    Investigation period to acquisition               20

CHAPTER THREE
3.0    Areas of investigation                      22
3.1    Conclusion                              27
3.2    Recommendation                          28
Bibliography                              29