ABSTRACT

The main objective of internal audit is to assist members of the business organization include those in Management and Board of Directors too effectively and efficiently discharge their responsibilities. The extent to which an internal. auditor must execute his work is a practical question 0 of great importance and of necessity. It must depend greatly upon the roles ofthe non auditing members of the organization. Many a time, non auditing members ofthe organization refuse to discharge their moral and legal obligations and duties as required with the consequences that the effectiveness of the internal audit is hindered or frustrated. Tn the circumstance therefore the study sought to find out the problems militating against the effectiveness of internal audit in the Local Government Areas of Abia State with a view to proffering solutions. The topic falls under the social science research. The main instrument for data collection was the questionnaire. The questionnaire was structured in such a way to facilitate response as well as data analysis. The data were measured are quantitative in nature. Simple tabular summation and percentage computation were used in data analysis. The hypothesis were empirically tested for validity using Chi-Square test (X2 -test( at 5% level of significance and 4 degree of freedom. The study found out that management influences and lack of co-operation from non-auditing staff of the Local Government Areas adversely affected the effectiveness of internal audit in the Local Government Councils frustrate the effectiveness and efficiency of internal audit and ability to achieve its stated aims and objectives. Several recommendations directed to both member ofManagement, non auditing staff and Internal auditor, all channeled or aimed at improving the effectiveness and efficiency of internal audit were proffered. Also, suggestions for further study which help to broaden our horizon in this field ofknowledge were made.