INTERNAL AUDIT: A TOOL FOR MANAGEMENT CONTROL

ABSTRACT
In order to carryout any management functions effectively the top management of an organization will need information to plan, organize, direct, co-ordinate and control the activities of the organization.
The management will generally not time or expertise to collect and analyze the pies of information it needs for its management functions.  Accordingly, the internal auditor is usually appointed to do this on behalf of the management.
The internal auditor does not only provide management with information but also give management the necessary assurance that operations are being carried on in accordance with plans and led down procedures.
Therefore, the internal audit department gives necessary aids to management.
This study examined the way in which the internal audit assist management in the discharge of their responsibilities.
Based on the conclusions, the work made some recommends, the research is of the opinion that the work would be of help to the management.