ABSTRACT

Internal audit over the years has served as a straightforward managerial strategy which is involved primarily of checking archives, numbering resources, and answering to Board of Directors, Management or External Auditors. Organizations need to show responsibility in the utilization of shareholders cash and effectiveness in the conveyance of administrations. Therefore, this study examined the effect of internal audit on organizational performance, using Abia state ministry or works as a case study. Using organizational effectiveness, organizational efficiency and organizational productivity as a measure of performance, the target population of the study was employees of from ministry of works Umuahia. The study employed stratified sampling technique with a sample size of 187 respondents targeted in the ministry. The collected data was analyzed using descriptive statistics and SPSS version 20 and presented through percentages, means, standards deviations and frequencies. The findings were presented in form of frequency tables and figures while data was presented in prose. The study found that internal audit was significant in predicting the organization performance in with p-value = 0.000. Further the study found that internal audit had a significant co-efficient with a p-value of 0.001. Finally, the study recommends that organization should take internal audit practices very serious in order to achieve a high degree accountability and to guarantee financial safety of the organization using particularly bookkeeping approach, administration arrangement, and operational strategy.