Description
Impact of auditing unit as a tool for enhancing accountability in public sector organizations – case study finance department, Taraba state.
Abstract
This research was aimed at finding out the impact of audit units as a tool for the enhancement of Accountability in the public sector in Nigeria. A survey research design was adopted in this study. The population for the study entails all the workers in the finance and accounts department of Taraba state ministry of finance. Out of which the sample size was selected using the Taro Yamanis sampling techniques. Data for this study were primarily and secondarily sourced. Linear regression analysis was used to analyze the data collected were analyzed with the aid of SPSS version 16. The study reveals that there is an insignificant positive relationship between internal audit and accountability of public sector organizations and also a significant positive relationship between internal audit and accountability in Nigeria. The study, therefore, concludes that an effective auditing unit has a significant positive relationship with accountability in Nigeria. Based on the findings the study recommends that organization should pay more attention on internal audit than on internal control to ensure effective financial control and improve on accountability, Management should establish and implement a periodic review of internal audit performance to ensure that its performance and value to the Institution is maximized and to ensure compliance with appropriate standards and guidance and Internal control activities, procedures and policies should be regularly revised to ensure that they are effective. .
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