Title:
THE ROLE OF INTERNAL AUDITING IN THE EFFECTIVE MANAGEMENT AND CONTROL OF THE AFFAIRS IN LGAS IN NIGERIA (KALTUNGO LGA)

Authors:
Matthew Inalegwu Adejoh, Francis Chukwuemeka Isuh and Christopher Anebi Owoicho, Nigeria

Abstract:
The objective of this research is to find out the role of internal auditing in the effective management and control in the affairs of Kaltungo local government and whether the functions of the internal audit department are performed in compliance with the established standards, policies and how much it has succeeded in achieving the objective of the local government and finally, to find out the benefits that may be derived from effective audit control system in the affairs of the local government. It is expected that at the end of the research, it should have been established that the local government areas are faced with lot of problems such as ineffective audit control system. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this study. It was obtained from staff of the Local government, staff of the state ministry of local government affairs, through questionnaires and interviews. The total population for the study is 200 persons,140 staff of Kaltungo local government area,10 staff of Gombe state ministry of local Government affairs and 5 staff each from the other 10 local government areas of Gombe State. A total of 133 respondents was used for the study. The data collected were presented in tables and analyzed using simple percentages and frequencies. The end result showed that there was need for the internal audit unit of Kaltungo local government to reactivate its accounting and financial reporting review engine and maintain sufficient and appropriate documentation of work done to provide a basis for the external auditor’s reliance on internal audit work.