The Role Of Internal Auditors In Budget Implementation Of A State Government (A Study Of Bayelsa State)

ABSTRACT

The purpose of this study is to determine the role of an internal auditor in budget implementation. This study is carried out in Yenegoa, Bayelsa State capital. The hundred (100) staff of the Planning Commission was employed as the target population. The study was carried out successfully by employing the questionnaire as a primary tool for data collection. The personal interview medium was also employed where necessary. Also, relevant literatures were also reviewed. A statistical technique known as the percentage method was used to analyse the questionnaire and chi-square was used in testing the hypothesis, through which it was discovered that the budgets in Bayelsa state even their flexible nature are not effective and consistent, a lot of discrepancies are involved in the budget implementation and these discrepancies arise from officials in the accounting unit and. even corrupt internal auditors. In recommendation, there should be adequate checks and balances before budget are implemented, this could be achieved through provision of external auditors on decisions reached by internal auditor. It is hoped that this study will contribute immensely to the education of the society on the roles of the internal auditors as it affects budget implementation in the country.