The Role of Internal Auditors in the Management of Nigerian Public Sector Organizations: A Study of National Hospital, Abuja

Abstract

The role of internal auditors in the management of Nigerian public sector organizations has warranted special attention over time by different fields of knowledge. It has been argued that internal auditors have no space in Nigerian public organizations, while some proponents counter the view strongly. However, this study is of the belief that internal auditors 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 organizations. The objective of this paper is to examine the functions of internal auditors in the management of Nigerian government-owned organizations with reference to National Hospital, Abuja (NHA). This is necessary particularly at this era where government is requiring all its agencies, parastatals, ministries and extra-ministerial departments at all levels to demonstrate a high sense of accountability, probity and transparency in the running of the government businesses and towards ensuring economy, efficiency and effectiveness of the scarce resources at their disposal. This paper employs descriptive approach of investigation. The finding from the study suggests that internal auditor’s functions have significant relationship with the management of Nigerian public organizations with reference to NHA. By implication, the roles of internal auditors can help to improve quality healthcare delivery in National Hospital, Abuja. This work concludes that where management will continuously empower the internal auditors, the overall operational efficiency of Nigerian public sector organization will improve. Further empirical research on this theme will not only add more value in explaining the internal auditor’s role in managing government-owned organizations but also expand the horizon of academic literature.