The Effect Of Internal Auditing On The Performance Of Public Sector Organization (A Study Of Abia State Board Of Internal Revenue)
ABSTRACT
This research
focused on "The effect of Internal Auditing on the performance of public
sector organization" (A study of Abia State Board of Internal Revenue
Service). Two types of data were used, the primary and secondary data, The
secondary data were obtained through review of related literature which formed
the based for the field work. Primary data were obtained majorly by
administering questionnaires. The data were analyzed in tables with percentages
and the hypothesis tested using the chi-square. The major findings of the
research were: internal audit unit does not usually have some leverage in terms
of scope, independence and performance in a government department. Management
uses the work of internal audit for planning, controlling and decision making.
On the basis of the finding, the following recommendation were made: Internal
auditor should be given some independence in the performance of his duties. Any
irregularities discover by the internal auditor no matter how small should be
investigated. Internal auditors should ensure timely release of the reports of
their review of other units for prompt decision on them.
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ANABA, N (2021). The Effect Of Internal Auditing On The Performance Of Public Sector Organization (A Study Of Abia State Board Of Internal Revenue). Repository.mouau.edu.ng: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/the-effect-of-internal-auditing-on-the-performance-of-public-sector-organization-a-study-of-abia-state-board-of-internal-revenue-7-2
NDUKA), ANABA. "The Effect Of Internal Auditing On The Performance Of Public Sector Organization (A Study Of Abia State Board Of Internal Revenue)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 30 Jun. 2021, https://repository.mouau.edu.ng/work/view/the-effect-of-internal-auditing-on-the-performance-of-public-sector-organization-a-study-of-abia-state-board-of-internal-revenue-7-2. Accessed 26 Nov. 2024.
NDUKA), ANABA. "The Effect Of Internal Auditing On The Performance Of Public Sector Organization (A Study Of Abia State Board Of Internal Revenue)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 30 Jun. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/the-effect-of-internal-auditing-on-the-performance-of-public-sector-organization-a-study-of-abia-state-board-of-internal-revenue-7-2 >.
NDUKA), ANABA. "The Effect Of Internal Auditing On The Performance Of Public Sector Organization (A Study Of Abia State Board Of Internal Revenue)" Repository.mouau.edu.ng (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/the-effect-of-internal-auditing-on-the-performance-of-public-sector-organization-a-study-of-abia-state-board-of-internal-revenue-7-2