Impact Assessment of Internal Audit on the Performance of Public Sector Management in Nigeria: A Study of Selected States in Nigeria

Abstract: The paper is an impact assessment of internal audit on the performance of public sector management in Nigeria. This research employed a survey research design. Questionnaires were distributed to selected respondents to gather information on the variables of interest. Data gathered were analyzed using descriptive statistical tools and the hypotheses were tested using the Analysis of Variance (ANOVA).From the analysis, it was discovered that there is a significant number of Public Sector Departments in Enugu and Kogi States that have internal audit units and that the use of internal audit can effectively check fraud in public sector. It is recommended that today´s auditors should the requisite techniques and skills in computer operations and electronic data; heads of internal audit unit should attend top management meetings and should be acquainted with the policy directions of their various organizations.

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Authors: Stephen Ocheni