ABSTRACT

This study is centered on the internal auditing in Federal Government parastatals with particular reference to the Nigerian Prisons Service Enugu. The main purpose of the study is to look at the internal audit system in federal government parastatals and to review the extent to which it is used in safeguarding the council assets; preventing fraud and inefficiency of operations. This work also examine the essence of internal auditor to external auditors of the government parastatals and how government policies can influence the execution of internal audit functions.

Both descriptive and historical method of research have been employed in the course of study. Also primary and secondary data are used.

Primary data were through the application of questionnaire, personal interviews and observation. Secondary data was gathered through the review of related literature and results of questionnaires were analyzed and assembled in tables.