ABSTRACT

This study focused on auditing. As a tools on the role of internal audit department in tertiary institution in Abia State to determine how far these roles have contributed to the overall performance for the institutions and to veri1 from practicing accountants the consequences of not having an internal audit department in institution of higher learning in particular and other organization rn general. The problem that internal auditor encounters in tertiary institution include internal inadequate work force to help discharge assigned responsibilities and duties lack of independence to report issues. The way found them especially when top executives are involved lack of training for its man power in the departments and inadequate remuneration of internal audit staff. In the study as extensive literature review was carried out to investigation different opinions of the various authors on the study. There after questionnaire was majority used as a way of obtaining data from employee of institution Abia State University Uturu. The purpose of the result was analysis appropriate standard techniques such as percentage and means the result were use of chi square (x2) at 0.05% to test the hypotheses the result from the data analyses revealed that application of internal audit department contributes significantly to the overall performance of these institutions, that the internal audit departments have been efficient in the performance of their duties irrespective of the problems confronting them and the institution of higher learning and other organization should join and educate their workforce on the need of having internal audit department in their respective establishments, that the duty of the auditor is not primarily to discover frand but to ensure that it did not happen by instituting various control measures, that it should be adequately equipped experienced staff to facilitate. The discharging of its assigned responsibilities.