INTERNAL AUDIT AS A TOOL FOR MANAGEMENT CONTROL (A CASE STUDY OF TOTO LOCAL GOVERNMENT COUNCIL NASARAWA STATE)

INTERNAL AUDIT AS A TOOL FOR MANAGEMENT CONTROL 

 (A CASE STUDY OF TOTO LOCAL GOVERNMENT COUNCIL NASARAWA STATE)
ABSTRACT

This research attempts to study Internal Audit Department in the area council (a case study of Toto Local Government Council, Nasarawa State). The main objectives of this research are to find out the effort made by the internal audit department to comply with auditing standard in carrying out there work, to review the accounting and internal control system via the operation of internal audits department while the other objectives are to examine the financial and operating information which may include review of the means used to identified, measure, classify and report information and specific enquiry into individual items including detailed testing transaction, balances and procedures. The significance of the study is to review and aid the area council to ensure that due procedures for revenue receipt and expenditures and protection of assets acquire are adequately followed. This study will also aid the parastatals to improve the area of heir weakness and appropriate solutions to their problems.

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