THE ROLE OF INTERNAL AUDITING IN THE EFFECTING MANAGEMENT CONTROL OF LOCAL GOVERNMENTS

ABSTRACT The subject of this research investigation is the role and functions of internal auditing within the local government councils in Enugu State, specifically, this study has empirically investigated the present situation functions and problems of the internal audit department within the local government councils in Enugu. The major problem of the researcher was to find out their relevance to the to the effective and efficient performances of the local government areas. The research methodology in this investigation is descriptive approach, based an the answers to certain research questions. Data for the descriptive analysis were generated through an empirical investigation of the activities of the internal audit department in Ezeagu local government area. The methods of data collection were interviews, direct observations and study of secondary materials. The major findings of this study are:- a.That Ezeagu local government area has an internal audit department. b.That internal auditing helps to know how well the policies of management were executed. c.That the duties of the internal auditor could be performed by either the accounts division or the external auditor who must be statutorily appointed. d.That all the internal auditors of the local government report to the auditor general, through the executive chairman of their local government areas. The conclusions of this study are: a.Management needs to know whether the report it relieves are accurate and adequate and whether its policies are being effectively translated into action in all sections of the local governments. b.It also needs to know whether staffs are being properly trained and that they understand the rules and procedures they are expected to follow.
TABLE CONTENTS Title page 
Approval page Abstract Acknowledgement Dedication Table Contents
CHAPTER ONE 1.1Introduction 1.2Area of research investigation  1.3Problems background 1.4Statement of problem 1.5Method of study 1.6Objective of study 1.7The importance of study 1.8The scope of the study 1.9The limitations of the study 1.10Definition of terms
CHAPTER TWO 2.1 Literature review 2.2 Historical background 2.3 Principles 2.4 Operational definition of internal auditing 2.5 Functions of an internal auditor 2.6 Benefits from an internal audit function 2.7 The internal auditor’s role in the area of management audit
CHAPTER THREE 3.1 Methodology and procedures 3.2 The empirical investigation 3.3 Reliability of data collection
CHAPTER FOUR 4.1 Data presentation and analysis 4.2 Location of Ezeagu local government area 4.3 The objectives behind the creation of local governments 4.4 Functions of local governments 4.5 Structural organisation of Ezeagu local government  4.6 Sources of revenue 4.7 The functions of internal audit in the effective management control of local governments 4.8 Results of emperical investigations 4.9 Problems identified 4.10 Procedure of improvement 4.11 Major findings
CHAPTER FIVE 5.1 Summary 5.2 Conclusions 5.3 Recommendations for improvement 5.4 Appendix 5.5 Interview guide sheet 5.6 Bibliography