LEVERAGING INTERNAL AUDITING TO ENHANCE STRATEGIC DECISION-MAKING AND BOOST MANAGEMENT EFFICIENCY, NIGERIAN BREWERIES ABA ABIA STATE

This research deals with leveraging internal Auditing to enhance strategic decision-making and boost management efficiency. It aims to discover the role of internal audit in organizational management decision-making. It is survey research. Data were collected from primary and secondary sources, including questionnaires, personal observations, textbooks, journals, and the Internet. A sample of 92 was collected by random sample method. Three hypotheses were formulated and tested using Z-test statistics, while questionnaires were analyzed using simple percentages. We discovered among other things that internal audit assists management in managerial decisions. Were commended among other things that the auditors be trained in forensic accounting to enable them to be more effective in their duties.