Role of effective internal audit in public accountability: a model for APC-led government in Nigeria

This paper examined the role of effective internal audit in public accountability using the staff of Accountant-General and Auditor-General’s offices in Enugu State of Nigeria. It made use of 3 specific objectives, 3 research questions and 3 hypotheses. The population of the study was 430 which comprised 318 Accountants and 112 Auditors. From there, a simple random sampling technique was used to select a sample of 204 Accountants and Auditors on equal basis. Data were gathered for the study with structured questionnaire. Responses were designed using a modified Likert four-point scale of 4 – Very Great Extent, 3 – Great Extent, 2 – Little Extent and 1 – Very Little Extent. The internal consistency and reliability of the research instrument was tested with Pearson Product Moment Correlation Coefficient and Cronbach Alpha. While research questions were analyzed with mean and standard deviation, the hypotheses were tested with Spearman Rank-Order Correlation, with the resultant correlation coefficients transformed into students’ t-distribution. The study revealed that adherence to internal audit practices promoted public accountability. The paper concluded that any government desirous of pursuing public accountability policy, should strengthen all mechanisms that guarantee strict adherence to internal audit practices with its overwhelming pervasiveness instead of duplication of anti-graft agencies. The paper recommended effective internal audit model to APC-led government to enable it fulfill its campaign promises to the Nigerian nation.