The broad objective of the study is to empirically examine the impact of internal audit quality on public sector management in Nigeria. Specifically, the study examined the relationship that existed between some variables of internal audit such as financial controls, management controls, public sector efficiency and public sector management. In the study, primary data was utilized through the administration of 150 copies of questionnaire to respondents in internal audit, ministries, departments, agencies, parastatals and commission in Ondo state, but 144 copies were received. Simple percentage, descriptive statistics and categorical (general) least square were used as data analysis techniques. The findings of the study revealed that; internal audit quality such as internal audit competence (COMP), internal objectivity (OBJEC), internal audit challenges (CHAL), and internal audit performance (PERF) had a positive and statistically significant relationship with financial controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges (CHAL), internal audit performance (PERF) had a positive and a statistically significantly relationship with the effective management controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges, internal audit performance (PERF) had a positive and statistically significant relationship with public sector service delivery in the selected public sector entities in Nigeria. The study recommends that both the internal auditors and the public sector management team should participate actively in the management of public sector entities thus lead to enhance managerial performance.
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