Internal Audit Function And Performance Of The Nigerian Public Sector: A Ministry Of Finance, Enugu State:- Chukwuemeka Peace I

ABSTRACT recent era there has been complains.level at public sector performance which has raised an ehrow on ascertaining whether interna! audit inactions can rcsuscttaU u> menace. I Ims. it is • this back drop that this work aimed to ascertain the internal auditjunction and performance oj i Nigeria public sector using ministry offinance, Enugu Stale as a study area. I he research •initiated the following three specific objectives; to examine, the scope and priorities of the ernal audit function in the Nigerian public sector, io establish the level of independence oj the ernal audit junction in the Nigerian public sector and to ascertain the effect of internal audit iction on financial management performance in me Nigeria Public Sector, [hits research estions and research hypotheses were structured in accordance with the specific objectives In nd to achieve a meaningful research study work, this research will review related literalarcs on ernal audit function andperformance ofthe Nigeria public sector Which were sub-divided into tr subheadings such conceptual framework, theoretical framework, empirical review and iiniary ofliterature review and literature in gap However, in the quest io pci feet 'in- i< search: vey research design was adopted were data was sourced primarily through questionnaire trument The questionnaire instrament was used to 134 staffof ministry of finance. Enugu Stale which 13D were completely filled and returned Thus, the data gathered acre analyzed using iple regression The analysis however made the following findings, that internal audit has a ipe andpriorities tn the Nigerian public sector that internal audit function has an nidcth-ndt nci 'he Nigerian public sector and that interna! audit function has effect on finum ial manage mem the Nigerian public sector. Sequel to the findings and conclusion the research made the 1owing recommendations that there is diversity m the nature ofwork done and a balance stroked insure optimalperformance, that Ministry ofFinance, Enugu State should maintain the existing uro! environment, information and communication, assurance services as per results of rhe lings which showed a positive significant effect on how this attributes to performance However 'tinuous improvement control activities, procedures and policies should be regularly revised at a annually to meet the very changing and complicated business environment and ensure they communicated to the implementers and that Ministry of Finance. Enugu Stale should allow r internal auditor to enjoy their independence so as to enable.them improve in their efficicnc\ 'effectiveness