GOVERNMENT INTERNAL AUDIT ACCOUNTABILITY IN MINISTRIES, AGENCIES AND DEPARTMENTS (A STUDY OF THE OFFICE OF THE AUDITOR-GENERAL OF KWARA STATE)

ABSTRACT Using the Office of the Auditor-General of Kwara State, Nigeria, as a case study, this study investigated how internal auditing impacts accountability inside government ministries, agencies, and departments. The research was aimed at establishing how internal auditing processes promote transparency, good governance, and effective service delivery in public sector organizations. The population for the study was the 54 workers of the Auditor-General's office, of which 36 were selected randomly as respondents for data collection and analysis. The study applied a mixed quantitative and qualitative approach for reliable and valid results, with data analyzed using percentage frequency, tabular forms, and the Chi-square statistical technique. The findings revealed that internal auditing is pertinent during promoting accountability, detecting errors, and improving efficiency in governmental procedures. The study also revealed that unless internal auditing is efficiently pursued, many ministries and parastatals will perform poorly, thus affecting service delivery and governance. Based on such findings, the study recommends giving additional mandates and adequate funding to internal audit departments in government institutions. This will ensure the completion of functional audits, thereby promoting accountability, efficiency, and effectiveness in ministries, agencies, and departments. The enhancement of the internal auditing practice will improve transparency, foster public trust, and promote sustainable growth of government institutions, thereby enhancing the overall effectiveness and integrity of public administration in Kwara State, Nigeria.