ROLE OF INTERNAL AUDITORS ON THE FINANCIAL STATEMENT IN LOCAL GOVERNMENTS
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- 1-5 Chapters
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- Abstract : Available
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- Reference Style: APA
- Recommended for : Student Researchers
- NGN 3000
EXCERPT FROM THE STUDY
The local government global schedule analyses that most local governments of developing countries have no or underdeveloped Audit committees that would be advisory entity to the council, The Audit committee is described as an arm of the council that views Internal Audit charter, qualifications, ensures that Audit has an approved plans and monitor management’s response to audit reports. It also recognizes the importance of audit committee that reviews annual financial statements to ensure that they present state of affairs of the council, liaises with council Auditors and reviews adequacy of the accounting, internal control. Since most local government especially in developing countries either have no or underdeveloped audit committees, the above all qualities are missing which lead therefore inappropriate use and accountability of public funds.
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