| Summary: | The study assessed the internal audit efficiency of public sector in Nigeria with a view of
its major determinants. The data used were collected from primary sources of which two ministries
were selected using purposive sampling technique because they had almost the same structural and
operational characteristics in their internal audit structures. Data gathered were proportionately
stratified through random sampling technique, descriptive statistic and Z-test was used for data
analysis. The results of analysis shown that (Z-test is greater than the critical value, Compute value >
critical value i.e. 13.546 >1.98) internal audit efficiency has significant effect on the performance of
the Nigerian public sector. The results from the respondents to the determinants in the area of public
performance on the incidence of irregularities by the appropriate authorities, flaw of audit model and
accounting system, inadequacy of the internal control system and non- implementations of routine
audit report has contributed to the challenges of internal audit efficiency Based on the findings on
these determinants, internal audit in Nigerian has contribute to the challenges of inefficiency of the
internal audit performance in the public sector and the internal audit functions are conducted in
conformance with the International Standards for the Professional Practices in Auditing.
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