THE USE OF AN INTERNAL AUDIT AS AN AID TO MANAGEMENT CONTROL

This study is aimed at ascertaining the use of internal audit as an indispensable aid to management control in any cooperate organization or establishment, the management set standers, Targets and policies for the attainment of the organizational goals. But an organ to see to the general control of operations and furnish the management on deviations, variances and corporate should exist to enable the management exert its control. Internal auditing within an organization reviews operations of the organization review operations of the organization within established policy and guidelines and provide the managers with reports, conclusion and recommendation on the result of its reviews. It is in this connection that internal audit render an unqualified assistance to the managements control.