The impact of internal auditing on organizational performance in a government department in Nigeria
This research looked at the Impact of Internal Auditing on Organizational Performance in a government department. (A case study of Board of Internal Revenue Owerri, Imo State) it started as a result of poor remuneration and lack of trained internal auditors which causes the hindrance for the examination of financial and operating information of the public sector. Data for the study were collected using questionnaires and interview methods directed at the staff of Internal Audit of Board of Internal Revenue Owerri. The data collected was analyzed with simple percentage and the hypotheses were tested with chi-square. The result has shown that the internal audit plays a positive role in the improvement of public sector management. Therefore, it was recommended that internal auditing is one of the key essential instruments of management. Finally, it must be re-emphasis and proved that for the sector to improved effectiveness and efficiently internal auditing is very important.
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