Samuel Igbabee Ucherwuhe (PhD)


This study examined the financial control and public accountability in the bureau of local government and chieftaincy affairs, Benue State. The work looked at the internal audit system in local government and reviewed the extent to which it is used in safeguarding the council assets; preventing fraud and inefficiency or operations. The paper revealed that the management perception on the accountability in the government has to do with fraud prevention and detection in the local government. Also from the findings, internal auditing supposed to be powerful and knowledgeable enough as a tool in safeguarding the resources of government. There is need for accountability and financial control in the local government. It recommended that the local governments in Nigeria should maintain an appropriate and accurate profession guiding the local government. Also, the local government areas should establish protections to ensure that audit activities are empowered to report significant issues to appropriate oversight authorities.


Financial Control, Accountability Internal Audit, Public Sector

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