Internal Audit Roles and its Challenges in Public Sector Governance

  • Lucky Ogbomo Osagioduwa Professional Intern. Office of the Auditor General of ECOWAS. Ph.D. student at the University of Benin
  • Atube Elizabeth N Department of Accounting, Dennis Osadebay University, Anwai-Asaba.
Keywords: Internal Audit, Public Sector, Independence


The internal audit function plays a crucial role in public sector governance by providing independent assurance, risk management, and effective governance practices. However, this function faces various challenges that need to be addressed to ensure its effectiveness. This paper explores the challenges faced by the internal audit function in public sector governance, including issues such as independence, resource limitations, complex regulatory environments, political influence, and resistance to change. Additionally, challenges related to skills and expertise, data management, stakeholder expectations, and organizational culture are discussed. To overcome these challenges, several recommendations are provided, including enhancing independence, allocating sufficient resources, promoting continuous professional development, strengthening regulatory awareness, fostering a culture of accountability, enhancing collaboration, promoting awareness and understanding, embracing technology, strengthening communication, and monitoring the implementation of recommendations. By implementing these recommendations, public sector organizations can enhance the effectiveness of their internal audit function, leading to improved governance, risk management, and accountability in the public sector.


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How to Cite
Osagioduwa, L. O., & N, A. E. (2024). Internal Audit Roles and its Challenges in Public Sector Governance. Global Journal of Accounting, 9(2), 10-20. Retrieved from