INTERNAL AUDIT QUALITY AND PUBLIC SECTOR MANAGEMENT IN NIGERIA
| Dublin Core | PKP Metadata Items | Metadata for this Document | |
| 1. | Title | Title of document | INTERNAL AUDIT QUALITY AND PUBLIC SECTOR MANAGEMENT IN NIGERIA |
| 2. | Creator | Author's name, affiliation, country | F. I. O. Izedonmi; Prof., FCA, Faculty of Management Science, Accounting Department, University of Benin, Edo-State, Nigeria |
| 2. | Creator | Author's name, affiliation, country | Adeparubi Olateru-Olagbegi; BSc, MSc, Faculty of Business Studies, Accountancy Department, Rufus Giwa Polytechnic, P.M.B. 1019, Owo, Ondo State, Nigeria |
| 3. | Subject | Discipline(s) | |
| 3. | Subject | Keyword(s) | internal audit quality, public sector, management, Nigeria |
| 4. | Description | Abstract | The broad objective of the study is to empirically examine the impact of internal audit quality on public sector management in Nigeria. Specifically, the study examined the relationship that existed between some variables of internal audit such as financial controls, management controls, public sector efficiency and public sector management. In the study, primary data was utilized through the administration of 150 copies of questionnaire to respondents in internal audit, ministries, departments, agencies, parastatals and commission in Ondo state, but 144 copies were received. Simple percentage, descriptive statistics and categorical (general) least square were used as data analysis techniques. The findings of the study revealed that; internal audit quality such as internal audit competence (COMP), internal objectivity (OBJEC), internal audit challenges (CHAL), and internal audit performance (PERF) had a positive and statistically significant relationship with financial controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges (CHAL), internal audit performance (PERF) had a positive and a statistically significantly relationship with the effective management controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges, internal audit performance (PERF) had a positive and statistically significant relationship with public sector service delivery in the selected public sector entities in Nigeria. The study recommends that both the internal auditors and the public sector management team should participate actively in the management of public sector entities thus lead to enhance managerial performance.
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| 5. | Publisher | Organizing agency, location | Open Access Publishing Group |
| 6. | Contributor | Sponsor(s) | |
| 7. | Date | (YYYY-MM-DD) | 2021-07-01 |
| 8. | Type | Status & genre | Peer-reviewed Article |
| 8. | Type | Type | |
| 9. | Format | File format | |
| 10. | Identifier | Uniform Resource Identifier | https://oapub.org/soc/index.php/EJSSS/article/view/1101 |
| 10. | Identifier | Digital Object Identifier (DOI) | http://dx.doi.org/10.46827/ejsss.v6i5.1101 |
| 11. | Source | Title; vol., no. (year) | European Journal of Social Sciences Studies; Vol 6, No 5 (2021) |
| 12. | Language | English=en | en |
| 13. | Relation | Supp. Files | |
| 14. | Coverage | Geo-spatial location, chronological period, research sample (gender, age, etc.) | |
| 15. | Rights | Copyright and permissions |
Copyright (c) 2021 F. I. O. Izedonmi, Adeparubi Olateru-Olagbegi This work is licensed under a Creative Commons Attribution 4.0 International License. The research works published in this journal are free to be accessed. They can be shared (copied and redistributed in any medium or format) and\or adapted (remixed, transformed, and built upon the material for any purpose, commercially and\or not commercially) under the following terms: attribution (appropriate credit must be given indicating original authors, research work name and publication name mentioning if changes were made) and without adding additional restrictions (without restricting others from doing anything the actual license permits). Authors retain the full copyright of their published research works and cannot revoke these freedoms as long as the license terms are followed. |