The purpose of this research work is to evaluate the functions of internal audit department In Administrative Staff College of Nigeria. Primary data was gathered through the Administrative Staff College of Nigeria. The 100 questionnaires administered were fully completed and returned. Secondary data was collected through the Administrative Staff College of Nigeria library. Responses were classified accordingly. Frequency and contingency table were constructed and two hypotheses are tested using chi-square test statistics. The study reveals that there is significant relationship between the breach of procedure and the functions internal audit. This research study is significant because the findings and subsequent recommendations made there on, will be useful not only to the Administrative Staff College of Nigeria but will also be found relevant in other organizations of the country in many ways.

TABLE OF CONTENT

Title pagepages

Title pagei

Certificationii

Dedication iii

Acknowledgementiv

Abstract v

Chapter One

1.0Introduction1 1.1Background of the study1-2

1.2Statement of the study3

1.3Purpose of the study3-4

1.4Significance of the study4-5

1.5Research Questions5

1.6Hypothesis5-6

1.7Scope of the study6

1.8Limitations of the study6

Chapter Two

2.0Literature Review7

2.1Historical development of Auditing7-8 2.2.0Overview of Administrative Staff College of Nigeria (ASCON)8

2.2.1Overview of Administrative Staff College of Nigeria Introduction9-10

2.2.2Organizational structure10-13

2.2.3Services13-14

2.2.4Social Responsibility14-16

2.3Definitions of Internal Audit, the scope and objectives16-19

2.4Types of Internal Audit19-22

2.5Internal Audit Techniques 22-24

2.6Functions of Internal Audit24-27

2.7Auditing Procedures27-30

2.8Qualities of Auditors31

2.9Difference between Internal Audit and External Audit32

2.10Organizational status of Internal Audit32-33

2.11Internal Audit and Management33-34

2.12Challenges facing Internal Audit Department35-36

Chapter Three

3.0 Methodology37

3.1Introduction37

3.2Restatement of Research Questions37

3.3Restatement of Hypothesis38

3.4The Study Population38

3.5Sampling Techniques and Sizes39-40

3.6Research Instrument40

3.7Method of Data Collection40

3.8Method of Data Analysis40-41

3.9Test of Hypothesis41

3.10Limitations41

Chapter Four

4.0 Data Analysis42 4.1Introduction42

4.2Data Analysis43-50

4.3Test of Hypothesis50-53

4.4Hypothesis53-55

Chapter Five

5.0 Summary, Conclusion and Recommendations56

5.1Introduction56

5.2Summary56

5.3Conclusion57

5.4Recommendations58

References

Appendix I

Appendix II