INTERNAL AUDIT AS AN INSTRUMENT FOR IMPROVING THE PUBLIC SECTOR MANAGEMENT (A CASE STUDY OF ABIA STATE MINISTRY OF FINANCE, UMUAHIA)
Abstract
The literature review reveals that internal audit plays a crucial role in improving public sector management, particularly in the Abia state ministry of finance, Umuahia. Key findings include that internal audit enhances financial management, governance, and accountability in public sector organizations. Effective internal audit improves risk management, transparency, and overall performance in public sector institutions. However, internal audit faces challenges such as inadequate funding, lack of independence, and limited resources.
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