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:-
That Ezeagu local government area has an internal audit
department.
That internal auditing helps to know how well the policies
of management were executed.
That the duties of the internal auditor could be performed
by either the accounts division or the external auditor who must be statutorily
appointed.
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:
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.
It also needs to know whether staffs are being properly
trained and that they understand the rules and procedures they are expected to
follow.
PROPOSAL: The purpose of this project is to bring out the
role and function of internal auditing in the effective management control of
local government councils in Enugu State. The research work will fall in the
area of internal auditing in Ezeagu local government area in Enugu State. The
internal auditing, which is an audit function is in use by the local
governments as a part of their overall system of internal control. The project
will state the present situation, functions and problems of the internal audit
department with the local government councils in Enugu State. The research
method which is going to be use will be the desciptive approach. The
descriptive approach will give answers to certain research questions. This
method will enable the researcher to describe in a systematic manner the role
of internal auditing in the local government area studied. The method of data
collection is going to be interviews, study of secondary material and direct
observations. The scope of the research work will be only limited to Ezeagu
local government area in Enugu State. This is due to the short period of time
available for the research work/project.
TABLE CONTENTS
CHAPTER ONE
Introduction
Area of research investigation
Problems background
Statement of problem
Method of study
Objective of study
The importance of study
The scope of the study
The limitations of the study
Definition 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
CHAPTER ONE
INTRODUCTION
1.1 AREA OF RESEARCH AND INVESTIGATION
This research investigation falls within the area of
internal auditing in Ezeagu local area.
Internal Auditing is an audit function which is being used
by local governments as a part of its overall system of internal control. Such
auditing is carried out by local government employees who are responsible to
local government management.