ABSTRACT

 In recent era there has been complains.level of public sector performance which has raised an eyebrow on ascertaining whether internal attaii functions can rcsuscita'c /.> menace Thus, it is on this back drop that this work aimed to ascertain the internal audit function and performance of the Nigeria public sector using ministry offinance, Enugu Stale as a study area. The research formulated the following three specific objectives; to examine the scope and priorities of the interna! audit function in the Nigerian public sector to establish the level of independence of the internal audit function in the Nigerian public sector and to ascertain the effect ot internal audit function on financial management performance in me Nigeria Public Sector Thus research questions and research hypotheses were structured in accordance with the specific objectives In a bid to achieve a meaningful research study work, this research will review related literaltires on internal audit function andperformance ofthe Nigeria public sector Which were sub-dit ided into four subheadings such conceptual framework, theoretical framework empirical review and summary ot literature review and literature in gap. However, tn the quest io pet fee I ■ht > /< m arch; survey research design was adopted were data was sourced primarily through questionnaire insirumenl The questionnaire instrument was used to !34 staff of ministry of finance. Enugu .''■tale of which 130 were completely filled and returned Thus, the data gathered were an-ilvced using simple rdgre.''aon. The analysis however made die following findings that interna; audit has a scope and priorities tn the Nigerian public sector that internal audit function has an mdcpeiiai net in the Nigerian public sector and that internal audit function has effect on fincmi ial mintage ment m the Nigerian public sector. Sequel to the findings and conclusion the research made the following recommendations that there is diversity in the nature ofwork done and a balance stroked to ensure optimalperformance, that Ministry ofFinance, Enugu State should maintain the existing control environment, information and communication, assurance services as per results of the findings which showed a positive significant effect on how this attributes to performance However continuous improvement control activities, procedures and policies should be regularly revised al least annually to meet the very changing and complicated business environment and ensure they are communicated to the implementers and that Ministry of Finance. Enugu State should allow their internal auditor to enjoy their independence so as to enahle-lhem improve tn their efficiency and effectivem. ss