Role of Internal Auditor on Fraud Detection and Prevention in Public Organization (a Case Study of College of Health Technology Offa Kwara State)

This study examines the ROLE OF INTERNAL AUDITORS IN FRAUD DETECTION AND PREVENTION IN PUBLIC ORGANIZATIONS, with a focus on evaluating their effectiveness in curbing financial irregularities. As fraud continues to undermine public trust and deplete public resources, the internal audit function has become a crucial mechanism for enhancing transparency, accountability, and good governance. The research employed a descriptive survey design, targeting internal audit staff and other financial officers within selected public organizations. Data were collected through structured questionnaires and analyzed using both descriptive and inferential statistics.Findings revealed that internal auditors significantly contribute to fraud prevention through risk assessment, internal control evaluation, and compliance monitoring. However, challenges such as management interference, lack of independence, and insufficient resources were identified as key limitations affecting audit performance. The study concludes that a well-structured and independent internal audit unit enhances fraud detection and serves as a deterrent to financial mismanagement.It is recommended that public organizations strengthen the autonomy of internal auditors, provide adequate resources, and ensure strict adherence to audit recommendations to maximize their impact on fraud control. These measures are essential for promoting public sector integrity and sustaining financial discipline.