THE EFFECT OF INTERNAL AUDIT ON THE PERFORMANCE OF PRIVATE FIRMS (A STUDY OF ANAMBRA MOTOR MANAUFACTURING COMPANY)
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ABSTRACT
This study was carried out to examine the effect of internal audit on the performance of private firms using anambra motor manaufacturing company as a case study. Specifically, the study was aimed at determining if internal audit ascertain the correctness of financial records; to determine the extent to which internal audit helps in enforcing compliance to rules and regulations regulating private sector accounting and auditing; to find out if internal audit inspect and verifies organizational assets and liabilities; to know the factors hammering pa ring audit procedures in the private sector. The study employed the survey descriptive research design. A total of 40 responses were validated from the survey. From the responses obtained and analysed, the findings revealed that the internal auditor occupies such a paramount position that his importance cannot be emphasized. He ensures people good and effective internal control system. The study recommend Management to react promptly to audit reports quinces whenever anomalies that should be corrected immediately and adherence to lay down polices by the staff concerned should be monitored where possible reassignment of incorrigible staff should be strongly recommend.
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