MANAGEMENT AUDIT AND ORGANIZATIONAL OBJECTIVES: EMPIRICAL EVIDENCE OF AKWA IBOM STATE POLYTECHNIC, IKOT OSURUA

This study examined management audit and the achievement of organizational objectives, with specific reference to Akwa Ibom State Polytechnic, Ikot Osurua. The main thrust of the study is to evaluate how management audit as a strategic control tool contributes to efficiency, accountability, and the attainment of institutional goals. A descriptive survey design was employed, with data collected through structured questionnaires administered to staff across relevant departments. The data were analyzed using both descriptive and inferential statistical techniques to establish the extent of the effect of management audit practices on organizational performance indicators. Findings revealed that management audit significantly enhances transparency, resource utilization, and decision-making processes, thereby aligning institutional operations with set objectives. This study concluded that effective management audit serves as a catalyst for improved performance, operational efficiency, and accountability in tertiary institutions. The study therefore recommended that management of Akwa Ibom State Polytechnic should institutionalize periodic management audits, strengthen internal control systems, and ensure staff compliance with established procedures to foster sustainable growth and organizational effectiveness.