AUDITOR'S INDEPENDENCE AND INTERNAL CONTROL SYSTEM IN DAMATURU LOCAL GOVERNMENT AREA

Abstract

ABSTRACT

This study examines auditors’ independence and internal control in the Damaturu local government area. it’s a known fact that local government administration in Nigeria is vulnerable to a lot of problems. The Damaturu local government is not an exception. The objective of this study is to examine auditors' Independence and Internal control in the Damaturu local government. The population of the study is the entire staff of the treasury and account department of the Damaturu local government as of 2023. A sample size of 24 staff was drawn using a simple random technique. Both primary and secondary data were employed. Data obtained was analysed and hypotheses tested using chi-square which revealed however as follows that, Internal control system has no significant effect on resources mismanagement in Damaturu local government, Auditors independence has no effect on duplicate of function and duties in Damaturu local government, Auditors independence has no effect on weak internal control system in Damaturu local government,. Therefore, the study recommends that authorities at the local government level, especially in the Damaturu local government, should allow auditors to exercise their independence as well as ensure the internal control system is adequately operational to curb resource mismanagement and wastages in the local government.