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Internal audit effectiveness in tax administration : a model proposition

Gurama, Zakariya’u and Mansor, Muzainah (2018) Internal audit effectiveness in tax administration : a model proposition. Journal of Advanced Research in Business and Management Studies, 12 (1). pp. 70-73. ISSN 2462-1935

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Internal audit is an important mechanism designed to evaluate organizational internal processes with an objective to improve operational efficiency towards effectiveness. The objective of this study is to review internal audit effectiveness literature and models from the perspective of internal audit required input, process, output, and outcome and further to suggest a model for effective internal audit in tax administration. Internal audit input entails the required human and material resources for internal audit department to perform efficiently, whereas, the process is to make effective utilization of the input to perform the actual task of auditing functions. The output is the result of the process in the way of reporting and recommendation to the management, while the outcome is how this output is, in impacting useful contribution in improving an organization internally operational performance toward achieving its objectives. The paper analyzed the internal audit models and literature and thereby provides a constructive criticism by highlighting the need for integrating the models and proposing a model that can improve the internal audit functions in tax organization. Finally, the paper suggests an integrated internal audit model meant to improve internal audit efficiency and effectiveness for effective tax administration and revenue generation in Nigeria.

Item Type: Article
Uncontrolled Keywords: Internal audit, efficiency, effectiveness, model, tax administration
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 12 Mar 2019 07:22
Last Modified: 12 Mar 2019 07:22

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