ABSTRACT
This project work title assessed “The Scope of Internal Audit Function: Contemporary Issues and Challenges in Federal Road Maintenance Agency (FERMA)” For the purpose of this research work, a survey research was employed by the researcher. The researcher also used random sampling for its sampling techniques. Data collected were presented in a tabular form and analyzed using simple percentage. Two hypotheses formulated were tested using chi-square statistical tool. The study revealed that the Internal Control System or Measure are not enough to prevent of detect errors or omission. Major recommendations of the research study suggested that a frequent review of the system of Internal Control System be adopted so that lapses detected in the system can be corrected or ameliorated.