lnternal Audit Characteristics and Audit Performance: Evidence from Federal Universities in Kaduna State, Nigeria

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dc.contributor.authorDikki, A.C
dc.contributor.authorAdigbole, Ezekiel
dc.date.accessioned2023-04-28T16:01:45Z
dc.date.available2023-04-28T16:01:45Z
dc.date.issued2020-12
dc.description.abstractThe roles of internal audit in an organization have changed over the years to encompass the rendering of services that will enable an organization to achieve its objectives. This requires internal audit units to be up and doing to improve their performance so that the overall performance of their organization can be enhanced also. Hence, the main objective of this study was to investigate the influence of internal audit characteristics on the performance of internal audit units in the A.B.U. and N.D.A. using a balanced scorecard performance measurement model. The survey design was used for the study and primary data collected from a population of eighteen (18) internal audit staff of ABU and NDA using a structured questionnaire. Data collected were analysed using the multiple regression analysis. The findings of this study are: Internal audit characteristics have strong influence on financial and management perspective of performance of internal audit units; Internal audit characteristics have no strong impact on Customers and clients perspective of performance of internal audit units; Internal audit characteristics have no strong impact on Internal business process perspective of performance of internal audit units; and Internal audit has strong influence on growth and innovative perspective of performance of internal audit units in ABU and NDA. The study concludes that internal audit characteristics (Hierarchical position of internal auditors, Skill and competence, and General perception of internal auditors are relevant determinants of the performance of internal audit units in Nigerian universities. The study therefore recommend that internal auditors should report to a higher authority such as the University Council; and that internal audit staff should be well trained to enhance their performance.en_US
dc.description.sponsorshipSelfen_US
dc.identifier.citationDikki, A. C. & Adigbole, E.A. (2020). lnternal Audit Characteristics and Audit Performance: Evidence from Federal Universities in Kaduna State, Nigeria Journal of Accounting, 3 (2), 106 -121.en_US
dc.identifier.issn0442-01489
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/9400
dc.language.isoenen_US
dc.publisherDepartment of Accounting, Kogi State Universityen_US
dc.subjectInternal audit, performance, university, perspectiveen_US
dc.titlelnternal Audit Characteristics and Audit Performance: Evidence from Federal Universities in Kaduna State, Nigeriaen_US
dc.typeArticleen_US

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