Effect of Internal Audit Function and Productivity on Umuahia South Local Government Area of Abia State:- Ezeigbo, Joy I

ARSTRACT

 This research, work examined the impact of internal audit functions on productivity in I muahia Louth local Government Area. A descriptive survey design uw adopted while simple random sampling was the sample procedure. -15 staff offinance department was randomly sampled from a population of 56 staff. Ouestionnaire was employed in data collection and data were analyzed using simple percentages, /rcqnencies and means while the hypotheses were tested using Chi-square analysis on S/’SS version 21. The study revealed that internal auditors were effective m discharging their duties to a moderate extent thereby enhance productivity in Umuahia South Local Government Area, h was also observed that auditors exercise. their responsibilities independently but their decisions on terminating an auditor is sometimes influenced by the council. U was also observed that they were not regularly rotated to ensure efficient coverage of their role as al when due. However, lack offacilities. lack oftotal internal audit Independence and restriction of auditorsfrom certain files were some identified factors that hamper auditfunctions andproductivity in the study area. The test of hypothesis indicated that there is a significant relationship between internal audit functions and the proauctivily of the organization. Hence, effective and efficient internal audit functions and productivity demand an effective implementation of standard auditing policies.