It was intended that through this research that the benefit if using internal audit for efficient control of activities in institution of higher learning would be computerized. The aim of the study is to investigate and ascertain how effectively institution of high learning administration can employ the services of internal audit to effect control and thus ensure that attainment of its objectives. In the course of the investigation, the researcher used secondary data through out. This date was collected form library, journals etc. It was found that internal auditors play a very vital role in institution of higher learning. A well functional internal audit can bring about proper management and ensure prudent use of resources in the institution of higher learning.