Relevance Of Audit Report As A Tool For Effective Management In The Public Sector (A Study Of Umuahia North Local Government Area Abia State Nigeria)

ABSTRACT

This study investigated the importance of audit report as a tool for effective management in the, public sector with specific reference to Umuahia North Local Government Council The data required for the study were collected with the help of a well structured questionnaire designed to elicit to required information from the respondents The data collected were analysed using tables and simple percentage Also the hypotheses formulated for the study were tested with the application of Chi-Square (X2 ) satisfied tool and it was observed that audit report has a significant effect on effective management in the public sector Also the findings from the test of the second hypothesis reveled that audit report does not uncover all the weaknesses in the public sector Therefore it was recommended for adequate staffing of the audit department at the Local Government level with competent personnel to guarantee the existence of credible reports which will enhance effective management