An Examination of the Effectiveness of Internal Auditing in Nigerian Local Governments: A Study of Ekiti State
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Background of the Study
Internal auditing serves as a critical mechanism for ensuring accountability and efficiency in public sector management. In Nigerian local governments, it plays a key role in detecting financial irregularities, ensuring compliance with regulations, and optimizing resource allocation (Oluwafemi & Adekunle, 2023). However, the effectiveness of internal auditing has often been questioned due to structural and operational challenges.
Ekiti State, like many Nigerian states, has faced challenges in maintaining financial integrity at the local government level. Issues such as inadequate staffing, lack of professional competence, and political interference undermine the effectiveness of internal auditing processes (Ajayi et al., 2024). These challenges have resulted in financial mismanagement, poor service delivery, and eroded public trust.
Recent reforms aimed at strengthening internal auditing in Nigeria have focused on improving the legal framework and capacity building for audit personnel. Despite these efforts, the gap between policy and practice remains wide. Evaluating the effectiveness of internal auditing in Ekiti State’s local governments is critical to identifying the factors that hinder performance and proposing actionable solutions.
Statement of the Problem
The internal auditing function in Nigerian local governments has been plagued by inefficiencies that compromise financial transparency and accountability. In Ekiti State, these issues are exacerbated by a lack of adequate training for audit personnel, insufficient technological support, and political pressures that impede objectivity (Fashola & Omole, 2025).
Despite the introduction of audit reforms, local governments in Ekiti State continue to grapple with irregularities in financial reporting and resource management. This situation raises concerns about the effectiveness of internal auditing as a tool for enhancing accountability and improving governance. Without addressing these challenges, the goal of achieving financial integrity in local government administration will remain elusive.
Objectives of the Study
- To evaluate the effectiveness of internal auditing practices in Ekiti State’s local governments.
- To identify challenges faced by internal auditors in carrying out their duties.
- To propose strategies for improving the performance of internal auditing functions.
Research Questions
- How effective are internal auditing practices in Ekiti State’s local governments?
- What challenges do internal auditors face in the local governments of Ekiti State?
- What strategies can enhance the effectiveness of internal auditing in Ekiti State?
Research Hypotheses
- Internal auditing practices in Ekiti State’s local governments are not effective.
- Challenges such as political interference and lack of resources hinder internal auditing.
- Strengthening audit capacity will enhance accountability in Ekiti State’s local governments.
Scope and Limitations of the Study
The study focuses on evaluating internal auditing practices in local governments across Ekiti State. It examines the role of audit personnel, challenges faced, and the impact of auditing on financial transparency. Limitations include limited access to confidential audit reports and potential bias in respondents’ feedback.
Definitions of Terms
- Internal Auditing: An independent, objective assurance and consulting activity designed to add value and improve organizational operations.
- Financial Transparency: The openness and clarity in reporting financial information to stakeholders.
- Audit Capacity: The ability of audit personnel and systems to perform effectively.
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