Effect of Internal Audit Techniques on Performance of Ezza-North Local Government Council

Abstract

This study titled “Effect of Internal Audit Techniques on Performance of Ezza-North Local Government Council” was aimed to determine the effect of internal audit check technique on performance of Local Government Councils of Ebonyi State; ascertain the effect of internal audit vouching technique on performance of Ezza-North Local Government area; and examine the effect of internal audit confirmation technique on performance of Local Government Council in the study area. Survey research design was adopted to study 220 staff of the Council. Data for the study were collected from primary sources. The primary data were gathered through questionnaire. For the purpose of analyzing data collection from the field survey, frequency distribution tables and simple percentage techniques were applied. Findings revealed that internal audit check technique has significant positive effect on fraud reduction and performance of Ezza-North Local Government council; internal audit vouching technique has significant positive effect on performance of Local Government Councils in Ebonyi State; and internal audit confirmation technique has significant positive effect on performance of Local Government Councils of Ebonyi State. Based on the findings of the study, it was recommended that there is need for effective internal audit check technique, in order to improve on fraud detection and performance of Ezza-North Local Government Council; there is need for regular internal audit vouching technique in order to promote effective revenue accountability in Local Government Councils of Ebonyi State; and there is need for effectiveness and efficiency in internal audit confirmation technique so as to promote expenditure control in Local Government Councils of Ebonyi State