Evaluation Of The Effectiveness Of Internal Audit Unit In Fraud Prevention And Control In The Local Government System
ABSTRACT
This research
work is on evaluation of the effectiveness of internal audit unit in fraud
prevention and control in local government system, a study of Bende and Umuahia
North local Government. In the course of the study two sets of data were used.
The primary data obtained through the questionnaires administered to the staff,
with academic qualifications GCE/SSCE and OND, other staffs were with BSC and
HND, ICAN arid other professional bodies, while the secondary data were
obtained from textbooks, journals and other publications. The data were
collected and analyzed using simple percentage in table. The three hypotheses
fonnulated for these studies were tested using chi-square method. The major
finding of the research includes: How Internal audit unit are not adequately
staffed with qualified personnel. Management contributes to the ineffectiveness
of the internal audit unit by not taking or implementing corrective measures on
erring staff. The internal auditor is not allowed to investigate cases of
fraud. This makes it difficult for them to discharge their duty effectively.
The management should adopt the attitude of making use of the internal auditors
report for management decision making. The entire internal audit unit sho
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ADINDU, O (2021). Evaluation Of The Effectiveness Of Internal Audit Unit In Fraud Prevention And Control In The Local Government System. Mouau.afribary.org: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-the-effectiveness-of-internal-audit-unit-in-fraud-prevention-and-control-in-the-local-government-system-7-2
OKECHUKWU, ADINDU. "Evaluation Of The Effectiveness Of Internal Audit Unit In Fraud Prevention And Control In The Local Government System" Mouau.afribary.org. Mouau.afribary.org, 30 Jun. 2021, https://repository.mouau.edu.ng/work/view/evaluation-of-the-effectiveness-of-internal-audit-unit-in-fraud-prevention-and-control-in-the-local-government-system-7-2. Accessed 26 Nov. 2024.
OKECHUKWU, ADINDU. "Evaluation Of The Effectiveness Of Internal Audit Unit In Fraud Prevention And Control In The Local Government System". Mouau.afribary.org, Mouau.afribary.org, 30 Jun. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-the-effectiveness-of-internal-audit-unit-in-fraud-prevention-and-control-in-the-local-government-system-7-2 >.
OKECHUKWU, ADINDU. "Evaluation Of The Effectiveness Of Internal Audit Unit In Fraud Prevention And Control In The Local Government System" Mouau.afribary.org (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-the-effectiveness-of-internal-audit-unit-in-fraud-prevention-and-control-in-the-local-government-system-7-2