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INTERNAL AUDIT AS AN INSTRUMENT OF MANAGEMENT CONTROL

  • Project Research
  • 1-5 Chapters
  • Abstract : Available
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  • Reference Style: APA
  • Recommended for : Student Researchers
  • NGN 3000

ABSTRACT

This study was carried out to examine internal audit as an instrument of management control using Lagos state judiciary, Lagos State. Specifically, the study examined  the need for assisting the financial statement of government parastatal i.e the importance of auditing to management of a government parastatals. At the end of this research work an attempt would have been made to look critically into the problems mentioned and their impact in an organization. The contribution of internal audit in solving the problem. And this project work will also cover the role of internal audit as an instrument of internal check to management it will also touch internal control. The study employed the survey descriptive research design. A total of 30 responses were validated from the survey.  From the responses obtained and analyzed, the findings revealed that there is a relationship between the internal audit and management control. Also,co-operation exist between the internal auditor and internal check to management. Furthermore ,  internal audit assist in the detection and prevention of fraud in the management. The study hereby recommend that  the internal audit unit of the organization should keep ethical standard by keeping up to date internal audit manual and train its internal auditors in forensic accounting. Also,  Internal audit units should always draw annual audit plan which is the focus of the company as it will help them to have efficient operation. Lastly, The internal audit unit of the organization should always submit their audit plan to the management who will have to be pro-active and take action according to findings of the plan.




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