ABSTRACT

This study focuses on internal auditing as an instrument for efficient performance in public sector institutions. The objective of the study is to present a position that internal auditing in the public sector, when well structured and given the required mandate to perform, improves performance and servers as a valuable resources in promoting good governance. It generates thoughts on the importance and challenges of public sector internal auditing. The population of the study is 100 persons and the sample size is 80 using Taro Yamane technique. The data collected were tabulated and presented using simple percentage. The hypothesis was tested using 0.05 level of significance. The chi-square value was tabulated and the result compared with critical value, rejecting non hypotheses if calculated value is higher than critical value and vise versa. The major findings made in the course of this study is that internal auditing is really a mechanism for influencing efficiency in public sector institutions and there is a relationship between internal auditing and institutional performance. In recommendation, the legitimacy of internal audit activity and its mission should be understood and support by senior management of government entities to enhance its effectiveness in promoting good public sector governance, control and risk management system.