INTERNAL AUDIT AS A MEANS OF ACCOUNTABILITY IN PUBLIC SECTOR ORGANIZATION (A STUDY OF DELTA STATE UNIVERSITY ABRAKA)

This research work was undertaken to assess the internal audit as a means of accountability in public sector organization. To find out the reasons for the differences and efficiency in the internal audit, to ascertain ways of eradicating those problem in the internal audit and to suggest and recommend possible, relevant data were collected from both primary and secondary sources. Questionnaire was the main primary data collection instrument employed while data from various relevant publication constitute the sources of secondary data. The method of data analysis was the use simple percentage. The researcher is in the opinion that research work will improve the effectiveness and efficiency of internal audit as a means of accountability in realizing organization goals in Nigeria. On the basis of the finding, it was recommended by the researcher, that the corporation should overhaul it’s department and import the modern techniques of auditing