ABSTRACT

This research study focused on the management practices in NNPC Refinery Eleme Port- Harcourt and impact on their managerial performance. Data were collected from both the primary and the secondary sources. Questionnaires administered in NNPC Refinery was based on five managerial positions to collect information from the respondents. Analysis of Variance (ANOVA) was used to test the hypotheses formulated. Based on the responses received from the respondents and the analysis therefore, findings were made and it was revealed that the effective use of management audit report do not only contribute to greater organizational or managerial performance but assists in the perverting of fraud, Error and irregularities. The finding includes: The behaviour of managers in disclosing relevant information needed enhances effective management audit and managerial performance Separation of duties in carry out organizational activities does not affect management auditing. Efficient user of company resources enhances the company's performance. The establishment of cordial relationship between the auditor and the management enhance of the effectiveness of the audit and the managerial performance. Recommendations were made based on the findings managers should dispose relevant information by the auditors to them for effective management audit. Company should utilize their resources efficiently for perform efficient execution of management audit. Their should be cordial relationship between the management and the auditors.