An Assessment of the Effectiveness of Internal Audit Unit at Local Government Level in Adamawa State
Salihu Aliyu Modibbo

Abstract
This study examines the effectiveness of internal audit unit at local government level in Adamawa state with a view to finding out how internal audit unit exists and its level of independence. Primary data were collected through questionnaires administered on a sample of ten (10) local governments drawn randomly from twenty-one (21) local governments of Adamawa state. Simples percentage technique was used in the analysis of the data obtained. The main finding of the study is that, internal audit unit does not exist as a separate department at local government level in the state; rather it exists as a unit under the local government chairman’s office. This has made the unit to be highly dependent. The study finally recommends that, internal audit unit should be established as a separate department in all the local governments of the state. This will ensure the independence of the unit and also would make it to report fairly in other to improve transparency and accountability at the local governments’ level in the state.

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