INTRODUCTION O THE STUDY
1.1  BACKGROUND OF THE STUDY
Internal auditor constitutes parts of the structure of the internal control system, which function as a check in other work in and organization.
The internal auditors enjoy some measures of independence from organizations operating personal for the fact that they make report, the chief executive of an organization to whom they are responsible.
The external auditor is certified that the activities of the internal auditor is assured of the reliability of accounting records, he can substantially limit amount of checking’s he has to do.
He may decide, for instance, to adopt the figure to stock on the balance sheet if he is satisfied that the internal auditor conducts a continuous check on the stock record. It has to be noted that wherever reliance the external auditors, it is done at is own risk.
Therefore, if anything goes wrong, he cannot escape the liability merely because he relied on internal auditor, the internal auditor is more intimately associated with the operation on the external auditors as to area that requires a particular attention.
Once the internal auditor departments has created its term of reference to carryout internal audit work without objection and recitation from those responsibilities. The work of internal audit is not easy, because it work is concerned with inspection apart from other control system and people normally resent being inspected.
Present point of view of challenges facing the internal audit department in UITH, the deficiencies in corporate government revealed buy the financial crisis, the new compliance requirement and achieving a balance between the internal audit control departments.
Enterprise risk management (ERM).
TOP FIVE CHALLENGES FACING THE CASE STUDY
Is clear from the explanation given that the internal audit is a responsibility job.
Infarct, its involves contacting the staff of the department for expert advise, which requires qualified skill and experience staff of the department for expert advice, which required qualified skill and experience staff, for internal audit department to function effectively it has to be adhere adequate staff with skill officers and provide necessary infrastructure.
The study is intended to establish the importance of role of an internal auditors in an organization in terms of internal control and to ensure compliance with plans and polices of an organization
The study is further means to highlight the function of auditor and its relations with account and other department in and organization
The case of study is very important to an organization especially to the university of ilorin teaching hospital management in term of internal control and to attain corrective actions where necessary.
The study covers the internal audit as it affect the following sections
The study goes further to cover the procedures for the payment of suppliers and contractors in this organization as it affect the internal control system.
This project is broken down into five (5) chapters, which comprises
Chapter one:-          introduction of study and scope of study.
Chapter two: –         contains the literature review of the internal control system.
Chapter three:         deals with research methodologies, which involve sources of data, data collection methods and analysis techniques, history of university of Ilorin teaching hospital and its organization chart.
Chapter four: – the summary of the role of internal auditor in a organization finally
Chapter five:    contains the summary conclusion and recommendations for improvement of internal audit efficiency.