The role of internal auditors in the management of Nigerian public sector organizations has warranted special attention … immensely assist management of public sector organizations in ensuring and maintaining adequate internal control system and … promoting operational efficiency in organizations. They have been described as that part of management that add value to …

developing economy of Nigeria. It shows that culture has a major influence on management techniques, that structure does not … always follow strategy as studies in developed economies indicate, and that transfer of management technology from the …