ABSTRACT
The study investigated
the effects of internal audit in Nigeria public sector management. The major
objectives of the study are to determine if internal audit procedures are
effective to safeguard assets of public sector organizations, to determine if
internal audit statement of affairs shows the true and fair view of the
statement of financial position of Nigeria public sector and to ascertain the
extent to which internal audit helps in enforcing compliance to rules and
regulations regulating public sector accounting and auditing. To achieve the
objectives of the study, survey research design method was adopted. The
researcher adopted primary data in getting the required information. In testing
the hypotheses, simple regression was used. The findings revealed that internal
audit has significant impact on effective safeguarding of assets of public
sector organizations in Nigeria. The findings further revealed that internal
audit has significant impact on the true and fair view of the statement of
financial position of Nigeria public sector. The researcher recommends that
Government should enact laws that will grant internal audit unit autonomy to
discharge their functions. The study further recommends that effective internal
audit technique capable of preventing any type of fraud should be established
by internal audit unit
ONWUKA., O (2022). Eefect Of Internal Auditing On Nigeria Public Sector Management (A Study Of Abia State Ministry Of Finance). Repository.mouau.edu.ng: Retrieved Nov 24, 2024, from https://repository.mouau.edu.ng/work/view/eefect-of-internal-auditing-on-nigeria-public-sector-management-a-study-of-abia-state-ministry-of-finance-7-2
ORIE, ONWUKA.. "Eefect Of Internal Auditing On Nigeria Public Sector Management (A Study Of Abia State Ministry Of Finance)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 18 Nov. 2022, https://repository.mouau.edu.ng/work/view/eefect-of-internal-auditing-on-nigeria-public-sector-management-a-study-of-abia-state-ministry-of-finance-7-2. Accessed 24 Nov. 2024.
ORIE, ONWUKA.. "Eefect Of Internal Auditing On Nigeria Public Sector Management (A Study Of Abia State Ministry Of Finance)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 18 Nov. 2022. Web. 24 Nov. 2024. < https://repository.mouau.edu.ng/work/view/eefect-of-internal-auditing-on-nigeria-public-sector-management-a-study-of-abia-state-ministry-of-finance-7-2 >.
ORIE, ONWUKA.. "Eefect Of Internal Auditing On Nigeria Public Sector Management (A Study Of Abia State Ministry Of Finance)" Repository.mouau.edu.ng (2022). Accessed 24 Nov. 2024. https://repository.mouau.edu.ng/work/view/eefect-of-internal-auditing-on-nigeria-public-sector-management-a-study-of-abia-state-ministry-of-finance-7-2