Effect Of Internal Audit And Accountability In Government Ministers/ Extra Ministerial Department (a Case Study Of The Office Of The Auditor General Of Enugu State, Nigeria)

1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY The practices of auditing originated from the necessity to impose some system of check upon persons whose business involves to record the receipt and disbursement of money on behalf of theirs. However, due to the crudeness of accounting methods in the early stages of civilization individuals checked accounts for themselves. The impetus given to trade and commerce in the 15th century by the Renanssance resulted to the discovery of a more scientific system of accounting and in 1494 LUCCA PACIOL, an Italian publisher of the principle of Doubl…