Internal Auditor and Local Government Administration in Nigeria

Abstract

Before the advent of the internal audit department in the local government, the government was seriously characterized by financial misappropriations and other financial irregularities. They were people who never worked for the government for even a day but had their names in the payment voucher. To stem the tides, the policy makers considered the establishment of internal audit department. Thus this paper studied the role of an internal auditor in the local government administration by examining related documents and discovered that the internal audit department is still facing a lot of challenges. Hence, recommendations that will salvage the department from the whims and caprices of ineffectiveness are offered.