INTERNAL AUDIT AS A TOOL IN ACHIEVING ORGANISATIONAL OBJECTIVES
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- NGN 3000
STATEMENT OF THE PROBLEM
Internal control system may be insufficient based on some predicament. These may include lack of segregation and assignments of 5 duties of accounting staff. Also the scopes of duties of internal audit unit are so wide and their scales of operations so low as well as the shortage of qualified staff to carry out internal auditing and accounting duties. Independence of accounting officer can easily be influenced by management which can affect the internal audit system of an organisation clearly defines as a result of two or more dishonest staff can collide to override the efficiency of the internal control system. The criticism of internal control system has been extended to the banking industry hence the study of internal audit as a tool for effective management.
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