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Abstract

The purpose of this research work is to assess the importance of internal audit as a management tool in Federal polytechnic Nekede Owerri. The topic of this research was chosen as a result of internal audit as a management tool. The problem of this research would be unwise to pursed other objective without keeping a class watch on project. A technique is to be adopted for use in the research work for processing and analyzing. General observation has shown that internal audit unit as a management tool is not established to cover fraud and defalcation internal audit role but goes beyond this as it also covered strike sector organization and prudent uses of resources in the organization. The recommendation is as follows: i. internal audit ii. proper documentation iii. There should be a constant periodic program audit in the organization. iv. The audit program should be clearly defined avoiding every ambiguity in order to achieve set objection.
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Internal audit as a management tool