A Learners' Manual for Internal Auditing in Primary Cooperatives

Abstract

The number of small primary co-operatives in the .Asia Pacific Region is substantial enough to be considered as the foundation of co-operative movements in many countries.Many of these primary co-operatives elect audit committees from the membership to scrutinize the . transactions. in terms of bye-laws and ·accounting principles. It has been found that many of these committees are unable to perform effectively due to the knowledgeable basic accounting and the way of checking accounts.