INTERNAL AUDIT CONTROL IN GOVERNMENT ESTABLISHMENT (A CASE STUDY FO PROJECT DEVELOPMENT INSTITUTE (PRODA), ENUGU)

Thesis Abstract

There is no doubt that anything that is not controlled is either wasted or mismanaged and on this premise, the importance of internal audit in controlling operations both in the public and private sector organizations cannot be overemphasized.

Generally, Internal Audit Control in Government establishments is very weak and in particular, Internal Audit Control in project Development Institute (PRODA) Enugu is no exception. As the main aim managerial control, internal audit ensures conformity to laid down rules and regulations.

The topic “Internal Audit Control in Government Establishment”, A case study of PRODA Enugu highlights some problems and areas of the study.

Findings of the study were analyzed using percentage analysis and presented in table using the formula.
Some of the findings includes

1. Management rarely uses internal audit report or recommendations;
2. The internal audit department is poorly staffed;
3. The internal audit reports to the chief directors;
4. The relationship between the internal audit it and other department s is not very encouraging.
Based on these findings, the researcher made some
recommendations some of which are
1. Letting all the other department staffers know that the role of internal audit is that correction of mistakes where any is made and not that of catching a thief.
2. Staff the internal audit department properly with staff from accounts and personnel, and
3. The internal auditor should be allowed some reasonable decree of independence to enable him function effectively.
Having made the above recommendations, arising out of the
findings, the research concludes that for the successful attainment of organization goals the internal audit department should be given its far share in the scheme of things including, some reasonable measure of independence.