ABSTRACT 
This research work sought to evaluate the Impact of Internal Audit and Accountability on government ministries and extra ministerial department using the office of the Auditor - General  of Enugu State of Nigeria as a case study.  Pursuant to this, the researcher employed a population size of 54 staffers of the office of the Auditor-General out of which 36 were randomly selected as the population sample.  The researcher also employed percentage frequency, tabular as well as the chi-square statistical tools in the analysis of the data collected.  The researcher’s findings show that basically that without adequate internal auditing and accountability in most government ministries and government Parastalls, the public service will grind to a halt.  The researcher thus, recommends that owing to the importance of audits and accountability in all area of any establishment, the function of the internal audit departments in government offices should be enhanced to enable it performance maximally and more creditably to overall wellbeing of the various government ministries and establishments. 
TABLE OF CONTENT
Title Page  i
Approval Page  ii
Dedication  iii
Acknowledgment  iv
Table of Contents  v
Abstract  vi
CHAPTER 1: INTRODUCTION 
Background to the Study 1 
Statement of the Problem 5
Purpose of the Study  6
Significance of the Study  7
Scope of the Study  8
Research Questions  9
Null Hypothesis  10
CHAPTER 2: REVIEW OF RELATED LITERATURE 
The concept and Nature of Auditing  11
Government Audit Department  18
The Concept of Accountability  29
CHAPTER 3: RESEARCH METHODOLOGY 
Research Design  34
Area of Study  35
Population of the Study  35
Sample and Sampling Procedure 35
Validation of Instrument  37
Reliability of Instrument  38
Method of Data Collection  39
Method of Data Analysis  39
CHAPTER 4: DATA PRESENTATION AND RESULTS/FINDINGS
Data Presentation And Results 41
Hypothesis Testing 61
Summary Findings  77
CHAPTER 5: DISCUSSION OF RESULTS/ FINDINGS, CONCLUSION AND RECOMMENDATIONS
Discussion Of Results  82
Discussion Of Results  82
Conclusion  85
Suggestions For Further Research  86
Limitations Of The Study  87
References  88
Appendix 
Questionnaire