ABSTRACT
The study is an
insight on the role of an internal auditor in budget post-implementation of
government- A case study of Abia State. The study identified that the incessant
bare of financial and budget indiscipline, impropriety, reckless spending of
public funds, misuse and abuse of funds, siphoning funds to personal uses and
other corrupt practices may be checked through efficient internal control and
audit. The chi-square (X2) statistical tool was used and questionnaire
administered to 40 respondents /staff of the administrative and management
cadre of the state audit Umuahia. The study found out that among others that
the internal auditor has significantly played a role in the budget post-
implementation o 7the Abia State government. Also the study discovered that
there exists no relationship between auditing and budget discipline. Also that
effective government budget implementation is a function of internal auditing.
equally some factors were identified as having hampered the budget
implementation through internal auditing. They include the lack of independence
of the internal auditor, inefficient and ineffective internal control and
internal audit. In view of the finding, the study suggested that there should
be a total independence of internal auditors in the discharge of them duties.
Also some bureaucratic bottlenecks and other efficient process associated with
public service should be eradicated to ensure smooth and efficient internal
audit process. Finally auditors should exhibit high level of honestly,
dedication to duty and avoid other unethical and sharp practices.
NWAKPUDA, D (2021). The Role Of An Internal Auditor In Budget Post-Implementation Of State Government A Case Study Of Abia State . Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/the-role-of-an-internal-auditor-in-budget-post-implementation-of-state-government-a-case-study-of-abia-state-7-2
DAVID, NWAKPUDA. "The Role Of An Internal Auditor In Budget Post-Implementation Of State Government A Case Study Of Abia State " Mouau.afribary.org. Mouau.afribary.org, 30 Jun. 2021, https://repository.mouau.edu.ng/work/view/the-role-of-an-internal-auditor-in-budget-post-implementation-of-state-government-a-case-study-of-abia-state-7-2. Accessed 01 Nov. 2024.
DAVID, NWAKPUDA. "The Role Of An Internal Auditor In Budget Post-Implementation Of State Government A Case Study Of Abia State ". Mouau.afribary.org, Mouau.afribary.org, 30 Jun. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/the-role-of-an-internal-auditor-in-budget-post-implementation-of-state-government-a-case-study-of-abia-state-7-2 >.
DAVID, NWAKPUDA. "The Role Of An Internal Auditor In Budget Post-Implementation Of State Government A Case Study Of Abia State " Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/the-role-of-an-internal-auditor-in-budget-post-implementation-of-state-government-a-case-study-of-abia-state-7-2