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| Evaluating The Role of Internal Auditor's Autonomy and Financial Accountability in Kogi State Local Government System (2010 - 2015) |
Abdullahi, Isah, Okeke, Martin I. (Ph.D)
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Abstract:
The paper evaluated the role of Internal Auditors autonomy in ensuring financial accountability in Kogi State Local Government. This was occasioned with the view to verify whether the necessary control measures put in place to check-mate the arbitrary expenditure of the Local Government are fully utilized. The essence is to enable the Local Government discharge its expected constitutional responsibilities. Employing content analysis, the paper reviewed and discussed the role of internal auditors and constraints to financial accountability in Kogi Local government system. The paper revealed that Internal Auditors in Kogi State Local Government are faced with numerous challenges which range from corruption and regular influence from the Chairmen. They have in so many ways limited the potentials of the Internal Auditors in the discharge of their constitutional duties with the various Local Government Systems. From their various reports, it shows that Local Government Chairmen have their hand in the major role played by Internal Auditors. The Internal Auditors in Kogi State have their challenges which are occasioned by the regular interference by the Chairmen in the discharge of their duties. Against this backdrop, the paper recommends inter-alia that to ensure independence of Internal Auditors, effort should be made by Local Government to specifically define the role of Internal Auditors with meaningful level of autonomy. Also, serious effort should be made to rid the Internal Auditor of corruption and regular interference by the Chairmen.
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