INTRODUCTION
The Auditor is regarded as the eyes and ears of the financial statements of an Organization. The auditor, shareholders and directors have a tripartite relationship in an organization. The shareholders are the owners of the enterprise, the directors are employed by the shareholders to manage the business while the auditors are appointed by the shareholders to act as check and balances for the purpose of giving them a true and fair view of the organizational financial report.
However, the role of auditors is to conscientiously and objectively examine inquiring into any financial statements and other documents in order to assertion an opinion. It is the auditor’s duty to consider whether the information given in the director’s report in respect of the year for which the accounts are prepared is consistent with those accounts.
STATEMENT OF THE PROBLEM
There are bound to be problems in the presentation of accounting Information. Specifically, these problems are as follows;
The purpose of this study includes;
For the purpose of handling this thesis effectively, the null hypotheses have been empirically tested on the impact of internal audit on state miniseries and extra-ministerial department
Ho: The present Internal Control System in state ministries
is not appropriate in present world of technology.
HI: The present internal control system in state ministries is appropriate in present  world of technology.
Ho: Pressure from within and outside the audit department has negative impact on      the internal auditors.
H2: Pressure from within and outside the audit departments has positive impact on the internal auditors.
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H1: There is excessive no control of budget by government officials.
H2: There is excessive control of budget by government officials.
RESEARCH QUESTIONS
In order to adequately address the problems already stated, the following research questions were formulated to ensure clarity.
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This work will find application to the public sector as it out lay the functions and the responsibilities of the internal audit towards effective and efficient objectives of the sector. The study will also find application in higher institutions and libraries as it will contribute to stock of knowledge.
The scope of this thesis is on the impact of the internal audit through the Internal control system, the quality control measures and the audit programme on the state ministries and extra-ministerial departments.
The researcher was unable to finalize works due to the fact that some of related literatures are outdated and are basically more of theory than practical. The accessible staffs deem the information too secret to be divined.
However inadequate finance and time constraints since the study had to be undertaken alongside with normal lectures, the researcher had to ignore some lecture in order to meet up with appointments in connection with the study.
In spite all these, the researcher still carry out an objective study to arrive at a logical conclusion.