ABSTRACT
The purpose of this study is to examine the impact of Internal Audit on fraud detection and prevention with Power Holding Company of Nigeria as a case study.
Information and data were collected through the use of research questionnaires and company’s financial statement. The research questionnaires distributed were 30 of which 23 were completed and returned by the respondents. The hypothesis formulated were tested using chi-square statistical tool.
The study reveal that internal audit plays an important role in the public sector.
