ABSTRACT
The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are performed in compliance with the established standards and policies and how much it have succeeded in achieving the objectives of the local government. The methods of data collection were interviews, direct observation and study of secondary materials. In analyzing the data collected, percentage and some formulated hypothesis were used. The major findings of this study are: That Udi Local Government Area has an Internal audit department, that internal auditing helps to know how well the policies of the management are executed, that the duties of the internal control 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 the local government area. The researcher hereby recommends that internal auditing should be employed in local governments, because it will help immensely in management control.
The federal government of Nigeria came up with a financial instruction in 1979, instructing all local government to set up internal audit unit in each local government. But the behaviour and attitude of operation of local government system resulted in many local government not setting up internal audit unit or if set up. They were not functional. The federal government in 1988 set in motion a real ware of change. A real frame work of internal auditing in the local government was spelt out in order to make it less difficult for management of the local government as the greatest contributing factor to the poor performances of local government.
c) How can the internal auditing be made a useful tool management control?
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THE ROLES OF AUDITORS AND METHODS OF INTERNAL CONTROLS IN LOCAL GOVERNMENT>
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