CHAPTER ONE: Introduction
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Objective of the Study
1.4 Research Questions
1.5 Justification of Study
1.6 Formulation of Hypotheses
1.7 Plan of the Study
1.8 Source of Data and Research Methodology
1.9 Limitation of the Study
1.10 Definition of Terms

CHAPTER TWO: Literature Review
2.1 Conceptual Review
2.1.1 Definition of Auditing
2.1.2 Type of Auditing
2.1.3 The Concept of Internal Audit
2.1.4 Scope and Objective of Internal Auditing
2.1.5 Duties and Responsibilities of an Internal Auditor
2.1.6 Challenges of Internal Audit
2.1.7 Benefit of Internal Audit
2.1.8 Internal Audit and Management
2.1.9 Challenges of Internal Audit
2.2 Theoretical Review
2.2.1 Contingency Theory
2.2 Empirical Review
CHAPTER THREE: Research Methodology
3.1 Introduction
3.2 Research Design
3.3 Area of the study
3.4 Population of the study
3.5 Sampling and Sampling Techniques.
3.6 Research Instrument
3.8 Validity of Instrument
3.9 Procedure data administration
3.11 Method of Data Analysis
CHAPTER FOUR: Data Analysis, Presentation and Interpretation
4.1 Section A: Analysis of Demographic Data
4.2 Analysis Research Questions and Testing of Hypotheses
CHAPTER FIVE: Summary, Conclusion and Recommendations
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations
5.4 Suggestions for Further Studies
References
Appendix: Questionnaire

This study was generally designed to the role of internal auditor in preventing fraud in government parastatal. It had 3 specific objectives, 3 research questions and 2 hypotheses. Simple random sampling technique was used to select 200 respondents from Ogun State Ministry of Works and Housing. A self – structured questionnaire, using a four-point modified Likert a scale was the instrument for data collection. 168 respondents that correctly completed and returned their questionnaire formed the sample size for the study. While mean was employed in data analysis chi-square was used to test the postulated hypothesis. The study found, among other things, that in spite of availability of adequate punishments, they were not effectively applied across boards for violations of internal audit procedures. It concluded that efforts should be geared towards updating the knowledge of internal auditors rather than engaging in interminable search for error-proof internal audit procedures. The study recommended a thorough and transparent recruitment process for internal audits.