Internal Auditing as an Instrument for Effective Financial Management in the Banking Industry

Internal Auditing as an Instrument for Effective Financial Management in the Banking Industry

Internal Auditing as an Instrument for Effective Financial Management in the Banking Industry

 

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Abstract on Internal Auditing as an Instrument for Effective Financial Management in the Banking Industry

The recent phenomenon of distress banks and consequent liquidation of some of those banks have alteated closer attention from the government, public, customers and researched as to the nature of internal control system and financial management in the Nigeria Banking Industry.
The central focus of this study is to examine internal auditing as on installment for effective management in the banking industry with Ospoly microfinance bank as a case study.
The finding from the research showed the following:
– Lack of necessary working equipment limits the effective operation of internal audit unit in Ospoly Microfinance Bank.
– Lack neglect of internal auditing by the Ospoly Microfinance Bank.
– Lack of qualified man power limit the efficient operation of the internal audit unit in the Ospoly Microfinance Bank.
In the light of the above finding, we recommend among other things that the quality of audit work depends upon the quality of audit staff and their organization. Therefore, there is need for a further strengthening of the staff of the audit section of the Ospoly Microfinance Bank not via on indiscriminate expansion of staff, by training, recruitment and retention of better staff.

 

 

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