IMPACT OF INTERNAL AUDIT DEPARTMENT IN EFFECTIVE MANAGEMENT OF THE PUBLIC , A STUDY OF MINISTRY OF HEALTH MAKURDI

ABSTRACT This study examined the impact of the Internal Audit Department on effective management in the public sector, using the Ministry of Health, Makurdi, Benue State as a case study. The public sector plays a vital role in national development, and effective management of public funds and resources remains a major concern in Nigeria. The internal audit department serves as a key control mechanism for ensuring accountability, transparency, and efficient utilization of public resources. The study adopted a descriptive survey research design. Data were collected through structured questionnaires administered to staff of the Ministry of Health, Makurdi. The data were analyzed using simple percentages and frequency tables. Findings revealed that the internal audit department significantly enhances financial accountability, reduces fraud and mismanagement, and improves adherence to financial regulations and policies. However, challenges such as lack of independence, inadequate staffing, and insufficient management support were identified. The study concludes that a functional and independent internal audit department is essential for effective management in the public sector. It recommends strengthening the autonomy of internal audit units, provision of adequate training, and full implementation of audit recommendations. Keywords: Internal Audit, Public Sector, Effective Management, Accountability, Ministry of Health, Makurdi