The paper also highlighted high-staff turnover and low skillsets in the internal audit department and noted that this might inhibit internal audit's capacity to maintain a high-staff profile. Further, it is noted that training of characteristics of the corporation's business. The study revealed that traditional/compliance audit has been dominant in the corporation studied as compared to value-added audit. Both the manager and auditor respondents' perceptions of internal audit services corresponded-which confirmed the validity of the measurements used in the research. The mean responses, on a five-point Likert-type scale, were dominantly less than 3.00 for questions suggesting a value-added audit focus and greater than 3.00 for questions that suggested a compliance/traditional internal audit focus.