This research work is on effective audit as a tool for improving institutional governance and accountability in the public sector. Data were gathered through questionnaire and hypotheses stipulated which basically questioned the existence of auditing departments, the activity of effective governance in the public sector and define the key element needed to maximize the value of the public sector audit provided to all levels of government. To test these hypotheses, Anovas was employed. We found out that the internal audit can effectively check fraud and fraudulent activities in the Imo State public sector and a significant number of internal audit departments functioning effectively exist. It is recommended that government should provide an adequately equip staff with electronic data processing and also maintain an environment within which internal auditors can have sufficient freedom to accomplish their task effectively.
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