ABSTRACT

The study on Audit is an important one especially when it has to do

with Auditing as an institution for Accountability, probity and

Transparency in an Organization. Accountability as we all know

means answerable for ones action and behavior or within the

emphasis that public official should be answerable for their actions.

Thus if effort would permit and facilitate the achievement of

cooperate goals. It is the efficiency of this accountability that

Auditing be it internal and external set out to appraise. This project

work sought to examine the internal audit department as an

institution for Public Sector Accountability, Probity and

Transparency (a case study of Local Government Audit Department,

Abia State).The Objectives of the study were; to access the rule of as

control machinery in the management of local government Audit

department to access the effectiveness and efficiency of Auditing in

the prevention and disclosure of irregularities, and to find out its

associate problems as well as its recommendation as a propound

solution to it. Data were collected both from primary sources, the

primary sources were through questionnaires administration and

personal interview while secondary sources were text books from

libraries and journal. Simple percentage and chi-square techniques

were used in data analysis and testing of the three hypothesis 5 %

level of significance was provided for against error and 95% of

work done is assumed to be correct. From the study, the fmdings

reveal that negligence of duty irregularities; embezzlement etc. is

the order of the day in the Public Sector in general. In my

recommendation, audit department should be given a reasonable

degree of independence to enable them report its finding s on all

activities o the local government. Qualified staff should be

employed and all rules and regulations guiding the activities of

every unit of the local government should be observed. Above all

auditing rules should be emphasized and adhered to.