Abstract
The growing size and complexity of the public sector in recent years call for a robust internal audit function. This study shed light on the link between internal audit function and public sector performance. The paper uses surveys conducted on 30 local government areas and ministry of finance in Osun State in Nigeria. We used correlation and regression to analyse the association between internal audit function and public sector performance. Data from 93 participants suggest that the quality of manpower and service dimension of internal audit function enhance public sector performance. Quality of audit delivery has a negative and significant impact on public sector performance. Robustness of audit has an insignificant negative relationship with public sector performance. Furthermore, quality of manpower and service increase public sector effectiveness, efficiency and quality of service.
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