In the view of different scholars and as has been established by the research, internal auditor is very important in any organization since they can be described as the eye and ears of management. All accountants and organization believed that process of accountability is not complete without an audit or internal audit in an organization. But for an audit to be meaningful the one performing it must be seen to be the more the confidence reposed in him by the users of his reports. The project discusses the event to which the internal auditors can perform their roles in public organization. In conducting this research, oral interview, questionnaire as well as personal observation were used. The structure of this work is fairly simple; there are five chapters altogether. Chapter one gives out the introduction, which contains the background of the study, identification of problems, objectives of the study, significance of the study. Chapter two, deals with literature aspect of the project. Chapter three explore the research and methodology by taking the source of data and others.