EFFECT OF INTERNAL AUDIT ON PUBLIC SECTOR MANAGEMENT CONTROL IN OGUN STATE

This study investigated the effect of internal audit on public sector management control in Ogun State, Nigeria. Despite the statutory requirement for internal audit units in public organizations, persistent issues of fraud, misappropriation of funds, and weak operational efficiency continue to undermine accountability in local governments. The main objective was to examine the impact of internal audit on financial control, its role in overall management control, and the extent to which internal audit departments comply with established standards and policies. The research focused on five selected local government areas—Abeokuta North, Abeokuta South, Obafemi Owode, Ifo, and Odeda. Data were collected through structured questionnaires and analyzed using descriptive and inferential statistics. Findings indicate that internal audit has a significant positive effect on financial control and plays a vital role in enhancing management control within local governments. However, compliance with established standards and policies by internal audit departments remains moderate. The study concludes that strengthening the independence, competence, and operational autonomy of internal audit units is essential for improving transparency, accountability, and efficient utilization of public resources. Recommendations include regular capacity building for internal auditors, enforcement of regulatory frameworks, and greater management commitment to audit recommendations. The research contributes to the ongoing discourse on public sector governance and financial management in Nigeria.