The Role of Internal Auditors in the Management of Nigerian Public Sector Organizations: A Study of National Hospital, Abuja

22 Pages Posted: 30 Apr 2015

See all articles by Kalu Nwonyuku

Kalu Nwonyuku

Federal Inland Revenue Service

Date Written: April 28, 2015

Abstract

The role of internal auditors in the management of Nigerian public sector organizations has warranted special attention over time by different fields of knowledge. It has been argued that internal auditors have no space in Nigerian public organizations, while some proponents counter the view strongly. However, this study is of the belief that internal auditors immensely assist management of public sector organizations in ensuring and maintaining adequate internal control system and promoting operational efficiency in organizations. They have been described as that part of management that add value to organizations. The objective of this paper is to examine the functions of internal auditors in the management of Nigerian government-owned organizations with reference to National Hospital, Abuja (NHA). This is necessary particularly at this era where government is requiring all its agencies, parastatals, ministries and extra-ministerial departments at all levels to demonstrate a high sense of accountability, probity and transparency in the running of the government businesses and towards ensuring economy, efficiency and effectiveness of the scarce resources at their disposal. This paper employs descriptive approach of investigation. The finding from the study suggests that internal auditor’s functions have significant relationship with the management of Nigerian public organizations with reference to NHA. By implication, the roles of internal auditors can help to improve quality healthcare delivery in National Hospital, Abuja. This work concludes that where management will continuously empower the internal auditors, the overall operational efficiency of Nigerian public sector organization will improve. Further empirical research on this theme will not only add more value in explaining the internal auditor’s role in managing government-owned organizations but also expand the horizon of academic literature.

Keywords: Audit, Auditing, Internal Audit, Internal Auditors, Management, Internal Control system, Internal check, External Auditors, Public Sector Organizations

Suggested Citation

Nwonyuku, Kalu, The Role of Internal Auditors in the Management of Nigerian Public Sector Organizations: A Study of National Hospital, Abuja (April 28, 2015). Available at SSRN: https://ssrn.com/abstract=2600131 or http://dx.doi.org/10.2139/ssrn.2600131

Kalu Nwonyuku (Contact Author)

Federal Inland Revenue Service ( email )

Plot 20, Sokode Crescent, Wuse Zone 5
Abuja, 23409
Nigeria
+2348069572482 (Phone)

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