The Role Of Internal Auditors In Budget Implementation Of A State Government (A Study Of Bayelsa State)
ABSTRACT
The purpose of this study is to
determine the role of an internal auditor in budget implementation. This study
is carried out in Yenegoa, Bayelsa State capital. The hundred (100) staff of
the Planning Commission was employed as the target population. The study was
carried out successfully by employing the questionnaire as a primary tool for
data collection. The personal interview medium was also employed where
necessary. Also, relevant literatures were also reviewed. A statistical
technique known as the percentage method was used to analyse the questionnaire
and chi-square was used in testing the hypothesis, through which it was
discovered that the budgets in Bayelsa state even their flexible nature are not
effective and consistent, a lot of discrepancies are involved in the budget
implementation and these discrepancies arise from officials in the accounting
unit and. even corrupt internal auditors. In recommendation, there should be
adequate checks and balances before budget are implemented, this could be
achieved through provision of external auditors on decisions reached by
internal auditor. It is hoped that this study will contribute immensely to the
education of the society on the roles of the internal auditors as it affects
budget implementation in the country.
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MICHAEL, U (2021). The Role Of Internal Auditors In Budget Implementation Of A State Government (A Study Of Bayelsa State). Repository.mouau.edu.ng: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/the-role-of-internal-auditors-in-budget-implementation-of-a-state-government-a-study-of-bayelsa-state-7-2
UNIVERSITY, MICHAEL. "The Role Of Internal Auditors In Budget Implementation Of A State Government (A Study Of Bayelsa State)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 16 Jul. 2021, https://repository.mouau.edu.ng/work/view/the-role-of-internal-auditors-in-budget-implementation-of-a-state-government-a-study-of-bayelsa-state-7-2. Accessed 26 Nov. 2024.
UNIVERSITY, MICHAEL. "The Role Of Internal Auditors In Budget Implementation Of A State Government (A Study Of Bayelsa State)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 16 Jul. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/the-role-of-internal-auditors-in-budget-implementation-of-a-state-government-a-study-of-bayelsa-state-7-2 >.
UNIVERSITY, MICHAEL. "The Role Of Internal Auditors In Budget Implementation Of A State Government (A Study Of Bayelsa State)" Repository.mouau.edu.ng (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/the-role-of-internal-auditors-in-budget-implementation-of-a-state-government-a-study-of-bayelsa-state-7-2