Effect Of Internal Audit Activities On Performance Of Banks In Nigeria (A Study Of Union Bank Plc Aba, Abia State)
ABSTRACT
This study is to examine the effect of internal audit
activities on the performance of banks in Nigeria. The specific objectives are;
to investigate the impact of audit meetings on fraud detection in banks, to
examine the impact of audit standards on fraud prevention and control in banks,
to determine the impact of audit competency on accountability of banks. To
achieve the objectives of the study survey research design was adopted. To test
the hypotheses, simple regression analysis was used. The findings revealed that
audit meetings significantly influence fraud detection in banks. The findings
also revealed that there is a significant impact of audit standard on fraud
prevention and control in banks. The study recommends that auditors should
endeavor to be independence in the course of discharging their duties, they
should not compromise when carry out audit work. That would affect the
performance of banks in Nigeria. The study also recommends that auditors should
ensure that they meet the necessary qualification as an auditor before
embarking in an audit work that would enable them to be more reputable in their
audit work.
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OKE, E (2021). Effect Of Internal Audit Activities On Performance Of Banks In Nigeria (A Study Of Union Bank Plc Aba, Abia State). Repository.mouau.edu.ng: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-activities-on-performance-of-banks-in-nigeria-a-study-of-union-bank-plc-aba-abia-state-7-2
EBUBECHUKWU, OKE. "Effect Of Internal Audit Activities On Performance Of Banks In Nigeria (A Study Of Union Bank Plc Aba, Abia State)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 15 Jul. 2021, https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-activities-on-performance-of-banks-in-nigeria-a-study-of-union-bank-plc-aba-abia-state-7-2. Accessed 26 Nov. 2024.
EBUBECHUKWU, OKE. "Effect Of Internal Audit Activities On Performance Of Banks In Nigeria (A Study Of Union Bank Plc Aba, Abia State)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 15 Jul. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-activities-on-performance-of-banks-in-nigeria-a-study-of-union-bank-plc-aba-abia-state-7-2 >.
EBUBECHUKWU, OKE. "Effect Of Internal Audit Activities On Performance Of Banks In Nigeria (A Study Of Union Bank Plc Aba, Abia State)" Repository.mouau.edu.ng (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-activities-on-performance-of-banks-in-nigeria-a-study-of-union-bank-plc-aba-abia-state-7-2