ABSTRACT
This study focused on auditing. As a tools on the role of
internal audit department in tertiary institution in Abia State to determine
how far these roles have contributed to the overall performance for the
institutions and to veri1 from practicing accountants the consequences of not
having an internal audit department in institution of higher learning in
particular and other organization rn general. The problem that internal auditor
encounters in tertiary institution include internal inadequate work force to
help discharge assigned responsibilities and duties lack of independence to
report issues. The way found them especially when top executives are involved
lack of training for its man power in the departments and inadequate
remuneration of internal audit staff. In the study as extensive literature
review was carried out to investigation different opinions of the various
authors on the study. There after questionnaire was majority used as a way of
obtaining data from employee of institution Abia State University Uturu. The
purpose of the result was analysis appropriate standard techniques such as
percentage and means the result were use of chi square (x2) at 0.05% to test
the hypotheses the result from the data analyses revealed that application of
internal audit department contributes significantly to the overall performance
of these institutions, that the internal audit departments have been efficient
in the performance of their duties irrespective of the problems confronting
them and the institution of higher learning and other organization should join
and educate their workforce on the need of having internal audit department in
their respective establishments, that the duty of the auditor is not primarily
to discover frand but to ensure that it did not happen by instituting various
control measures, that it should be adequately equipped experienced staff to
facilitate. The discharging of its assigned responsibilities.
ERULO, E (2021). The Role Of Internal Audit Department In Tertiary Institution In Abia State University, Uturu. Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/the-role-of-internal-audit-department-in-tertiary-institution-in-abia-state-university-uturu-7-2
EZIAHA, ERULO. "The Role Of Internal Audit Department In Tertiary Institution In Abia State University, Uturu" Mouau.afribary.org. Mouau.afribary.org, 12 Oct. 2021, https://repository.mouau.edu.ng/work/view/the-role-of-internal-audit-department-in-tertiary-institution-in-abia-state-university-uturu-7-2. Accessed 01 Nov. 2024.
EZIAHA, ERULO. "The Role Of Internal Audit Department In Tertiary Institution In Abia State University, Uturu". Mouau.afribary.org, Mouau.afribary.org, 12 Oct. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/the-role-of-internal-audit-department-in-tertiary-institution-in-abia-state-university-uturu-7-2 >.
EZIAHA, ERULO. "The Role Of Internal Audit Department In Tertiary Institution In Abia State University, Uturu" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/the-role-of-internal-audit-department-in-tertiary-institution-in-abia-state-university-uturu-7-2