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A conceptual perspective of internal audit quality and local government performance in Nigeria


Usang, Obal Usang Edet and Salim, Basariah (2015) A conceptual perspective of internal audit quality and local government performance in Nigeria. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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Abstract

The study highlights the influence of internal audit quality on the performance of an organization.Internal audit quality components such as competence, quality of internal audit work, objectivity and independence, training and development, and management support for the internal audit function are critical for enhancing organizational processes.It relies on extant literature in developing the conceptual framework and arriving at hypotheses that guide the study. Thus, the study suggests that the quality of internal audit influences performance and this link opens up a new perspective in examining the local government performance in Nigeria.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords: Internal audit, internal audit quality, local government, performance
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
J Political Science > JS Local government Municipal government
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Basariah Salim
Date Deposited: 13 Mar 2016 02:57
Last Modified: 17 Apr 2016 03:47
URI: http://repo.uum.edu.my/id/eprint/17546

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