ABSTRACT
The aim of the research is to review and appraise the place of Internal Auditing in
ensuring effective and efficient financial management in Enugu State Post Primary
Schools Management Board (PPSMB). This was based on the premise that
internal auditing is strategic and very crucial towards effective and efficient
financial management for the attainment of organizational goals. Internal
Auditing has also been acknowledged as one of the most desirable form of audit
because it is usually carried out on a continuous/interim basis in organizations.
Apart from being the most desirable form of audit it is also one of the most
effective internal control measures which makes the work of the external auditors
easy. There was no single theory which could do a complete analysis of the
research problem. As a result the researcher decided to adopt a concept that can
effectively analyze the problem under study after a close and careful observation
of the internal audit procedures in the Enugu State Post Primary Schools
Management Board. From the analysis and interpretations of the data collected
and the consequent results and findings, the researcher concluded that internal
auditing in Post Primary Schools Management Board of Enugu State has actually
enhanced and ensured effective and efficient financial management in that Board.
Although internal auditing was said to be effective in the said organization yet
there were rooms for improvement. Going by that, recommendations for improvement were made.
EJIKE, E (2021). The Place Of Internal Auditing In Ensuring Effective And Efficient Financial Management (A Case Study Of Post Primary Schools Management Boardppsmb- Enugu State). Afribary. Retrieved from https://tracking.afribary.com/works/the-place-of-internal-auditing-in-ensuring-effective-and-efficient-financial-management-a-case-study-of-post-primary-schools-management-boardppsmb-enugu-state
EJIKE, EDEH "The Place Of Internal Auditing In Ensuring Effective And Efficient Financial Management (A Case Study Of Post Primary Schools Management Boardppsmb- Enugu State)" Afribary. Afribary, 13 May. 2021, https://tracking.afribary.com/works/the-place-of-internal-auditing-in-ensuring-effective-and-efficient-financial-management-a-case-study-of-post-primary-schools-management-boardppsmb-enugu-state. Accessed 27 Nov. 2024.
EJIKE, EDEH . "The Place Of Internal Auditing In Ensuring Effective And Efficient Financial Management (A Case Study Of Post Primary Schools Management Boardppsmb- Enugu State)". Afribary, Afribary, 13 May. 2021. Web. 27 Nov. 2024. < https://tracking.afribary.com/works/the-place-of-internal-auditing-in-ensuring-effective-and-efficient-financial-management-a-case-study-of-post-primary-schools-management-boardppsmb-enugu-state >.
EJIKE, EDEH . "The Place Of Internal Auditing In Ensuring Effective And Efficient Financial Management (A Case Study Of Post Primary Schools Management Boardppsmb- Enugu State)" Afribary (2021). Accessed November 27, 2024. https://tracking.afribary.com/works/the-place-of-internal-auditing-in-ensuring-effective-and-efficient-financial-management-a-case-study-of-post-primary-schools-management-boardppsmb-enugu-state