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Article Title:
Effectiveness of Internal Audit as Instrument of Improving Public Sector Management
by Angus Okechukwu Unegbu and Mohammed Isa Kida

Abstract:
The research centered on the use of auditing to improving public sector management using Kano state ministry of finance. Kano state is one of the developed states in Nigeria. In carrying out the research, hypotheses were stipulated, which basically questioned the significant existence of auditing departments in public sector and the effectiveness of auditing in checking frauds in pursuance of constant complain that internal audit department is too understaffed and under resource generally to be fully effective. To test these hypotheses, Chi-square statistical tool was employed. We found out that the Internal audit can effectively check fraud and fraudulent activities in the Public Sector and that Public Sectors in Kano State have significant numbers of Internal Audit Departments to function effectively. .It is recommended that Government should provide an adequately equip staff with electronic data processing and also maintains an environment within which internal auditors can have sufficient freedom to accomplish their task efficiently.

Keywords: internal auditing, public sector, management, effectiveness and fraud prevention

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