The Effect Of Internal Auditing On The Performance Of Public Sector Organization (A Study Of Abia State Board Of Internal Revenue)

ABSTRACT

This research focused on "The effect of Internal Auditing on the performance of public sector organization" (A study of Abia State Board of Internal Revenue Service). Two types of data were used, the primary and secondary data, The secondary data were obtained through review of related literature which formed the based for the field work. Primary data were obtained majorly by administering questionnaires. The data were analyzed in tables with percentages and the hypothesis tested using the chi-square. The major findings of the research were: internal audit unit does not usually have some leverage in terms of scope, independence and performance in a government department. Management uses the work of internal audit for planning, controlling and decision making. On the basis of the finding, the following recommendation were made: Internal auditor should be given some independence in the performance of his duties. Any irregularities discover by the internal auditor no matter how small should be investigated. Internal auditors should ensure timely release of the reports of their review of other units for prompt decision on them.