ABSTRACT

The study is an insight on the role of an internal auditor in budget post-implementation of government- A case study of Abia State. The study identified that the incessant bare of financial and budget indiscipline, impropriety, reckless spending of public funds, misuse and abuse of funds, siphoning funds to personal uses and other corrupt practices may be checked through efficient internal control and audit. The chi-square (X2) statistical tool was used and questionnaire administered to 40 respondents /staff of the administrative and management cadre of the state audit Umuahia. The study found out that among others that the internal auditor has significantly played a role in the budget post- implementation o 7the Abia State government. Also the study discovered that there exists no relationship between auditing and budget discipline. Also that effective government budget implementation is a function of internal auditing. equally some factors were identified as having hampered the budget implementation through internal auditing. They include the lack of independence of the internal auditor, inefficient and ineffective internal control and internal audit. In view of the finding, the study suggested that there should be a total independence of internal auditors in the discharge of them duties. Also some bureaucratic bottlenecks and other efficient process associated with public service should be eradicated to ensure smooth and efficient internal audit process. Finally auditors should exhibit high level of honestly, dedication to duty and avoid other unethical and sharp practices.