The existence of internal audit function is very important to any
organization and to a large extent; this study has been able to
establish that a relationship exists between internal auditing and
bank performance. In Consistency with previous studies, this study
provides a widespread of literatures and ideas on the relationship
between internal audit and bank performance. This study is
concerned with internal auditing and how it affects the performance
of banks and it was executed by selecting four banks as case studies,
specifically old generation banks and new generation banks. The
outcomes of this study creates cognizance as to how internal auditing
affects the performance of banks, thereby bridging the gap between
internal auditing activities and internal audit performance-driven
activities. The method of data collection was carried out through the
administration of questionnaires; a total number of seventy-four (74)
questionnaires were retrieved and analyzed using tables and simple
percentages. The three hypothesis formulated were also tested using
the one way T test. The findings show that internal auditing does
influence bank performance. As a result of the extensive study carried
out, the researcher and correspondents made a series of
recommendations of which they pointed out that only qualified
auditors should be appointed to carry out any audit activity so it can
be done effectively, the banks in return should provide accurate
information for the auditors and before any appointment of an auditor, the legitimacy of the internal auditors resume should be
properly checke