ABSTRACT

The study on Audit is an important one especially when it has to do with Auditing as an instrument of Accountability in an organization. Accountability as we all know, means answerable for ones action and behaviour or within the emphasis that public official should be answerable for their actions. Thus if effort would permit and facilitate the achievement of cooperate goals. It is the efficiency of this accountability that Auditing be it internal and external set out to appraise. This project work sought to examine the Auditing as a tool for enhancing accountability in public sector institutions. A case study of Abia State ministry of finance the objectives of the study were; to access the rule of as control machinery in the management of ministry of finance to access the effectiveness and efficiency of Auditing in the prevention and disclosure of irregularities, and to find out its associated problems as well as its recommendation as a propound solution to it. Date were collected both from primary sources, the primary sources were through questionnaires administration and personal interview. While secondary sources were text books from libraries and journals. Simple percentage and chi- square techniques were used in date analysis and testing of the three hypothesis 5% level of significance was provided for against error and 95% of work done is assumed t be correct. From the studying, the finding reveal that negligence of duty, irregularities-fraud, embezzlement, misappropriation of fund and non-adherence to ethical code of the establishment is the other of the public sector in general, In my recommendation, audit department should be given a reasonable degree of independence to enable them report its finding on all activities of the ministry. Qualified staff should be employed and all rule and regulations guiding the activities of every unit of the ministry should be observed. Above all, Auditing rule should be emphasized and adhered to.