EFFECT OF INTERNAL AUDIT CONTROL ON CASH MANAGEMENT (A STUDY OF LAFIA LOCAL GOVERNMENT, NASARAWA STATE).

ABSTRACT This study examines the effect of Internal Audit Control on Cash Manage. The aim objective of the study is to the effectiveness of internal audit control in an organization. The population for this made up of 140 staff. The researcher used randomly sampling technique design in this research work. The sample size of this study is 104 respondents. Relevant data were collected from both primary and secondary sources. Questionnaire was the main primary data collected instrument employed while data from various relevant publications constituted the sources of secondary data. Upon the analysis of data, the following conclusions were drawn; based on the findings of our research work, the study reveals that internal audit is a tool in achieving organisational objectives which is also seen by E. Woo (1988) is essential in any organisation. The study recommended that the need to orientation course: employees apart from those in audit department need to be told why there is need for internal control. They should also know that instituting good control procedures are not an insult to the integrity of present employees of job relation and forced vocations.