FACTORS AFFECTING THE PERFORMANCE OF THE INTERNAL AUDIT FUNCTION

ABSTRACT

This study examines "Factors affecting the Internal audit functions in the Nigeria Public Sector". The research used primary data sourced through responses given to the questionnaire by audit staffs of the University of Benin Bursary and University of Benin pure water Factory. At the end of this research, the researcher came to a conclusion that The working environment and the effectiveness of internal auditors are significantly correlated, The difficulties internal auditors in government ministries face have a significant impact on their performance, The level of technical competency has a big impact on how well internal auditors perform in government ministries, The approved internal audit charter has no significant impact on how well internal auditors perform, Management support and the success of internal audits are significantly correlated.