ABSTRACT
The study is on the appraisal of the role of internal audit
in state government budget implementation, a study of office of auditor general
of Abia state, Nigeria. The main objective was to find out the role of internal
audit in the implementation of budget in Abia state. The specific objectives
include! To determine the internal auditor 's role in the implementation of
Abia state budget and to identify factors that hinders internal auditors role
in the state, and to find out whether internal audit staff is adequately
trained in modern auditing techniques to enable them function effectively in
these aspect. The population size was 50 respondents. The data for this study
was obtained from primary data source using questionnaires distributed to
respondents, and these questionnaires was filled and returned back to the
researcher. Data were analyzed using table percentages, and ANOVA. Result
revealed that recommendation of internal audit department provide practical costbenefit
solution for budget implementation, also that auditors plays a role in Abia
state budget implementation, but the role is not significant. Therefore we
recommended that; the internal audit unit at the state government level need
additional staff that is qualified and competent in order to perform their
functions effectively, and adequate emphasis should be place on internal audit
report in the course of state budget drafting and strict implementation
technique should be employed in the implementation of this budget, there should
be clear information dissemination within the various department of the state
government on the control measure taken, so that each department. would comply
with the respective control system or face adequate sanction. We also concluded
that auditors should be given adequate funding, time and total independence in
the discharges of their duties to enable optimum efficiency in the interest of
the state which provides funds and not just the management only. Auditors are
highly relevant in the operations of the Abia state budgeting and budget
implementation process as seen from the findings gathered by the researcher,
which revealed that an audit report is a significant tool for state government
budget.
NWOKOJI, I (2021). Appraisal Of The Role Of Internal Audit In State Government Budget Implementation (A Case Study Of Office Of Auditor General Of Abia State). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-internal-audit-in-state-government-budget-implementation-a-case-study-of-office-of-auditor-general-of-abia-state-7-2
IFEOMA, NWOKOJI. "Appraisal Of The Role Of Internal Audit In State Government Budget Implementation (A Case Study Of Office Of Auditor General Of Abia State)" Mouau.afribary.org. Mouau.afribary.org, 17 Nov. 2021, https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-internal-audit-in-state-government-budget-implementation-a-case-study-of-office-of-auditor-general-of-abia-state-7-2. Accessed 01 Nov. 2024.
IFEOMA, NWOKOJI. "Appraisal Of The Role Of Internal Audit In State Government Budget Implementation (A Case Study Of Office Of Auditor General Of Abia State)". Mouau.afribary.org, Mouau.afribary.org, 17 Nov. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-internal-audit-in-state-government-budget-implementation-a-case-study-of-office-of-auditor-general-of-abia-state-7-2 >.
IFEOMA, NWOKOJI. "Appraisal Of The Role Of Internal Audit In State Government Budget Implementation (A Case Study Of Office Of Auditor General Of Abia State)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-internal-audit-in-state-government-budget-implementation-a-case-study-of-office-of-auditor-general-of-abia-state-7-2