Most studies on the quality of internal audit and various aspect of an organization were done in the private sector and few have delved into the subject in the Nigerian context. For example, Onatuyeh and Aniefor (2013) examined the role of effective internal audit in management and accountability of the public sector using 245 respondents of audit departments of ministries and government agencies in Edo state in Nigeria. Although their study found some evidence that effective internal audit promotes accountability, their measure of effective internal audit leaves much to be desired as no reliability or previous test of their instrument was reported. Also, analysis was merely descriptive.