Role of Internal Audit in Nigeria Local Governments

Dele Olatunji Yinka

Abstract


Internal audit has become an unavoidable control mechanism in both public and private sectors. The importance of sound and effective audit of the finance of local authority cannot be over stressed. Without effective internal auditing, the policies adopted by the local authorities in a great variety of fields may not be capable of successful implementation and sometimes even provide stimulus to the implementation of policies.

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Copyright (c) 2016 Dele Olatunji Yinka

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