CHAPTER ONE

INTRODUCTION

1.1     BACKGROUND OF THE STUDY

The growth and increasing complexity of business environment has made it imperative for management to seek for more of control which has resulted to internal and it serves as control measure in both public and private sector. It is now very rare to find an enterprise of any size which does not have internal control system.

Internal control system said to be essentially and appraising activity with an organization that contributes to a good controlled environment through an effective internal audit function.

According to Dandago (2002), internal auditing is the independent review or appraisal within an organization of accounting, financial or other operations as basic for protection and constructive service to the management of such an organization.

Accountability is an obligation imposed by law or lawful order or regulation on an officer or other person for keeping accurate record of property, documents or funds.

It is quiet understand that internal audit is the major role play in the public sector and expected to enhance accountability. But there are some sector that is still lack accountability despite the internal audit is put in place by government.

I carry out the research and discover there are some challenges facing by internal auditors that is why internal audit in public sector lack accountability.

The reason of carrying out the research is to correct and maintain proper internal control and adequate internal audit to enhance accountability in public sector.

The challenge that affects internal audit in order not to enhance accountability is inadequate staffing, organizational policy and incompetent staff.

With the challenges listed above, if government can make adjustment and put in place adequate staffing manipulation of organizational policy and employ quality auditors.

If all these can be meaningful and financial statement of every parastata will be fair and free from miss- appropriation.

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