The purpose of this research work is to evaluate the Effectiveness of internal audit in Public Sector. This was done by carrying out investigation on the Effectiveness of Internal Audit in Public Sector using primary and secondary data. Personnel interview of the staff was conducted. Data was also collected through the use of library materials. Questionnaires were completed. Responses were analyzed. Frequency and contingency tables were constructed and two hypotheses were tested using chi-square test statistics. The result revealed that Auditors play a major role in Public Sector, but will also be found relevance in other organizations in other country in many ways.

TABLE OF CONTENTS

Table of contents pages

Title page i

Certification ii

Dedication iii

Acknowledgement iv

Abstract vii

Table of content vi 

CHAPTER ONE

1.0 Introduction 1-2

1.1 Background of the study 3-7

1.2 Statement of the problem 8

1.3 Research Questions 8

1.4 Significance of the study 9

1.5 Limitation 9

1.6 Definition of term 10

CHAPTER TWO

2.0 Literature Review 11

2.1 The concept of Internal Audit 11

2.2 Objectives of scope of public sector 12

2.3 Objective of Internal Audit 12

2.4 Internal Control System 14

2.5 Types of Internal Control 14

2.6 Limitations to Effectiveness of internal Control 16-18

2.7 Internal Check and Internal Audit 18-19

2.8 Design of System of Accounting and Internal Control 20

2.9 Internal Audit 21

2.10 The Major Function of Internal Audit 22

2.11Principles of Internal Audit 23

2.12Essential Elements of Internal Audit 24

2.13Delegation of Responsibility by External Auditor 25

2.14Internal and External Auditors Compared and Contrasted 26-27

CHAPTER THREE

3.0 Research Methodology 28 

3.1 Introduction 28

3.2 Population for the Study 28

3.3 Sampling Procedure 28

3.4 Instrument for Data Collection 29

3.5 Methods of Data Collection 29

3.6 Procedure for Data Collection 29-30

CHAPTER FOUR

4.0 Data Presentation and Analysis 31

4.1 Test of Hypothesis 32-34

4.2 Hypothesis 35-38

CHAPTER FIVE

5.0 Summary, Conclusion and Recommendations 39

5.1 Summary39

5.2 Conclusion39

5.3 Recommendations 40

Reference