Title page

Approval page

Abstract

Acknowledgement

Dedication

Table Contents

Chapter ONE

• INTRODUCTION – The role of internal auditing in the effective management control of local governments

• Area of research investigation
• Problems background
• Statement of problem
• Method of study
• Objective of study
• The importance of study
• The scope of the study
• The limitations of the study
• Definition of terms

Chapter TWO

2.0 LITERATURE REVIEW – The role of internal auditing in the effective management control of local governments

2.1 Historical background

2.2 Principles

2.3 Operational definition of internal auditing

2.4 Functions of an internal auditor

2.5 Benefits from an internal audit function

2.6 The internal auditor’s role in the area of management audit

Chapter THREE

3.1 Methodology and procedures

3.2 The empirical investigation

3.3 Reliability of data collection

Chapter FOUR

4.0 Data presentation and analysis

4.1 Location of Ezeagu local government area

4.2 The objectives behind the creation of local governments

4.3 Functions of local governments

4.4 Structural organisation of Ezeagu local government

4.5 Sources of revenue

4.6 The functions of internal audit in the effective management control of local governments

4.7 Results of emperical investigations

4.8 Problems identified

4.9 Procedure of improvement

4.10 Major findings

Chapter FIVE

5.0 SUMMARY, CONCLUSION AND RECOMMENDATION

5.1 Summary

5.2 Conclusions

5.3 Recommendations for improvement

Appendix

Interview guide sheet

Bibliography