ABSTRACT
In the yearly of period of scientific management in the days of Fredrick Taylor, the use of management techniques known to them to improve the organization to improve the condition of the management could be linked to care of a disease which are partly known while other more serious ailment ravaging the body has not been diagnosed at all.
Infect management techniques and principle like the principle of management, management by objective (MBO), management by the expected, minimum and maximum great criterion, decision techniques and expected value etc., were all used as a way to enhance the organizational performance through good decision making. All this was like first aid in treating organizational performance.
Efficiency in auditing provides means of appraising companies performance and diagnosing ill or weakness of the company more effectively and comprehensively.

The research will conduct a comprehensive and a more critical on the topic: INTERNAL AYDITING AS A TOOL FOR IMPROVING COMPANIES PERFROMANCE, with the earning finding out how far has the EMENITE LIMITED ENUGU has carried out the efficiency required with a view to identifying the inefficient and deficiencies which are presumably believed to be non-existence and ahs the company used as a case of study been efficient as it ought to be.
A research work will be carried out on the coursed of low company performance and how o correct this abnormal using efficient auditing process.
The research work is divided into five chapters. The first chapters’ center on the introduction, the background of the study, statement of the study, objective of the study, hypothesis testing, scope and definition of term.
Chapter two deal on the view of some authors on the topic while the chapter three deals with the research design and methodology, furthermore, chapter four focuses on the data analysis and lastly, the chapter five is concern with the findings, summary of the findings, interpretation of data collected, conclusion and recommendation. Written data source of questionnaire and interviews will make use of by the research library and that will form the part of the secondary data formation collection and testing of the hypothesis will be done using;
Null hypothesis: Ho – the company’s internal auditing process is not efficient.
Alternative hypothesis (Hi) – the companies auditing process is efficient. Finally, various attempt will be made on how best Emenite Nigeria should be improved by applying efficiency in the auditing process, by carrying out the under mention objective;

1.    Analysis of the company in general
2.    Reviewing and approving the soundness, adequately, use of operational research and other accounting control like the inventory control, process costing, job costing control etc.
3.    Assembling ascertaining, reviewing the extent of compliance with the established laws.