DETERMINANTS OF INTERNAL AUDIT EFFECTIVENESS IN KANO STATE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs)

DETERMINANTS OF INTERNAL AUDIT EFFECTIVENESS IN KANO STATE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs)

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ABSTRACT

Effective internal audit is an important and integral function of organizations that helps in achieving

its objectives and protecting organization's assets. Nonetheless, internal audit effectiveness has

received little attention in the literature, especially in the context of developing countries such as

Nigeria. This study examined the determinants of internal audit effectiveness in Kano state

Ministries, Departments and Agencies. The study used Krejcie and Morgan to arrive at a sample size

of 132 using the chief internal auditor and his deputy in each of the sampled Ministries, Departments

and Agencies. The questionnaires prepared based on 5 Likert type scale and were distributed among

the respondents. The data were analyzed using OLS multiple regression technique. The result

revealed that independence of internal audit department has positive and significant effect on internal

audit effectiveness of Kano State Ministries, Departments and Agencies. Management support for

internal audit has positive and significant determinants on internal audit effectiveness of the

Ministries, Departments and Agencies. However, competence of internal audit staff, size of internal

audit department and relationship between internal and external auditors were also found to have

insignificant influence on internal audit effectiveness. The study concluded that independence of

internal audit department and management support for internal audit are the main factors that

explained internal audit effectiveness of Kano state Ministries, Departments and Agencies.

Therefore, regulatory authorities (Head of Service, Secretary to state government and ministry of

finance) should work towards ensuring competent personnel in internal audit departments because

the low level of professional qualifications and rapid rotation of employees to and from the internal

audit department results in internal auditors (excluding directors) having low levels of experience in

auditing. Based on the findings, the study recommended that the regulatory authorities should ensure

effective monitoring of competence of internal audit staff and increase management support for

internal audit of the state Ministries, Departments and Agencies.

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CHAPTER ONE INTRODUCTION

1.1       Background to the study

There is a general consensus among policy makers, academician and professionals all around

the continent on the desire for governments to put greater effort to prudent management o


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