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This research project was initiated to appraise the audit of government establishments problems and prospects, using Enugu State Audit Department as a case study. As are all know, auditing is a way through which the assets of the individual are safeguarded. The problem of this Audit or its functions and role in government establishment in Enugu State cannot be overemphasized.
In order to collect the necessary data, the researcher used both primary and secondary data. The primary data involved the use of questionnaire, interview (oral) and discussions. While the secondary data were collected using the books written from the authors and expert in the topic of the research.
Some of the problems that were found to militate against an effective auditing administration of the government establishments include lack of enabling authority, inability to enforce audit reports.
To overcome the above mentioned problems, some recommendations were proffered that ameliorate the problem of audit of government establishments and show its prospective situation.