The preceding unusual in the financial activities of the government revealed by the auditor-general on the financial health of the country has drawn the attention of the public of the wrongdoing and audit queries observed the audit. The study investigated the roles of internal audit in the misappropriation of public funds. Primary data was our main source of data and structured questionnaire was designed to collate data from the audit and account department of the selected ministries. The descriptive statistics and least square regression analysis was used to test the hypotheses premise. From the analytical output, our study found that Effectiveness of Internal Audit (EIA) is negatively statistical not significant with the misappropriation of funds (MF) in the public sector. On the other hand, Internal Control System (ICS) was positive and statistically significant which implies that an efficient internal control system help to fight against misappropriation of funds in public place. Our study recommended that management and top executives saddle running an entity/managerial function should upgrade the competency of the audit/account department personnel for proper effective internal control Audit system in other to avoid the misappropriation of resources; There should be a good feedback mechanism and whistle blowing system.
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