The internal audit in any organization is a managerial control which functions by measuring and evaluating the internal control system. Among the duties of the internal audit includes the following;

To provide a complete and continued audit of account and records of revenue and expenditure, assets, allocated and unallocated store. i.e.

1. Auditing of pre-payment vouchers.
2. Verification of all supplies and Jobs done by the agency.
3. Preparation of reports to Accountant General and Auditor General of the Federation.