In this study, the objectives of this research work is to ascertain the reason for assessing of evaluate the impact of internal audit function in state ministries and to find out the extent or scope to which government finance and properties are accounted for. The researcher’s motives or interest of carrying out this research work is to put right the poor efficiency and effectiveness of internal auditing function in the government offices or ministries in the state. Therefore, the method to adopt in this research work is research question. Finally, this project work will serve as an independent to finding solutions to solve some practical problems associated with auditing experience, the findings of an independent focused on internal auditing experience also bring to the fore its findings and recommendation which act as tool to offices in the state ministries to take suitable corrective actions and help in plugging the loopholes which would otherwise go undetected for a considerable period of time. Therefore, internal audit function acts as a consultant on risk and control matters.

Cover page         i

Title Page          ii

Approval Page         iii

Acknowledgement        iv

Abstract          v

CHAPTER ONE: 

INTRODUCTION

1.1 Background of the study      1

1.2 Statement of problem      7

1.3 Objective of study       9

1.4 Research Questions       10

1.5 Significance of the study       12

1.6 Scope of the study       13

1.7 Limitation of the study      14

CHAPTER TWO:  

REVIEW OF RELATED LITERATURE

2.1 Historical background of internal audit in government 15

2.2 Objective and Audit       21

2.3 Advantage of Internal Audit     22

2.4 Internal Control and Check     23

2.5 The purpose of Internal Control    24

2.6 Limitation of the Effectives Of Internal Control 32

2.7 Function of the Internal Auditor    37

2.8 The internal vis-à-vis the External Auditor  40

2.9 Qualities Control Of Internal Audit     46

2.10 Authority and Responsibility     50

2.11 Independence        51

2.12 Planning of Audit       53

2.13 Component of an Audit      54

2.14 The timing of the Audit      56

CHAPTER THREE:  

RESEARCH DESIGN AND METHODOLOGY

3.1 Research Design       58

3.2 Sample Selection       59

3.3 Sampling Techniques      60

3.4 Source of Data        62

3.5 Questionnaire Design      62

3.6 Data treatment Techniques/method of Data Analysis 63 

CHAPTER FOUR: 

DATA PRESENTATION, ANALYSIS AND INTERPRETATION FO DATA

4.1 Introduction        64

4.2 Presentation of Data from Research Questionnaire 65

CHAPTER FIVE:  

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION

5.1 Summary of Findings      85

5.2 Conclusion        87

5.3 Recommendations       88

5.4 Suggestion for Further Studies    91

Bibliography

Appendix

Questionnaire