ABSTRACT

In an organization the importance of internal auditing cannot be over emphasized. This is why the researcher decided to research on the topic "Corporate governance and Internal Auditing as tools for Enhancing Organizational Performance" (A case Study of PZ Cussons Plc Aba). It was observed that there is a level of management interference in duties of the internal audit Unit. Again, lack of information contributes to the embezzlement of funds and conversion of organization properties to personal use. Internal Auditing is an important appraisal function within an organization, using PZ Cussons Pie Aba personal as internal auditors. A company may review its records and operates on continuous bases rather than depending yearly basis to review its records. The main objective of internal auditing is to assist management in the effective discharge of their duties which is aimed at making profit. Vital information was gotten for this research work and was furnished with analysis, appraisal, recommendations and retirement comments concerning the activities reviewed. It serves as a managerial control, which function by measuring and vaulting the effectiveness of the controls. Internal auditing functions cover all the sphere of the activities of a company and are of the management to obtain the level of compliance of the various departments in attaining the organization objectives. Furthermore, the researcher recommended that internal auditors can be person who are properly trained, experienced and of good arid high moral standard for proper recognition and efficiency. Squarely, management should not interfere with the duties and function of this Unit for its performance.