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Determinants of Internal Audit Effectiveness in Public Universities in the South-West Nigeria.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Determinants of Internal Audit Effectiveness in Public Universities in the South-West Nigeria./
Author:	Oseni, Najeem Adewale.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
Description:	113 p.
Notes:	Source: Masters Abstracts International, Volume: 82-12.
Contained By:	Masters Abstracts International82-12.
Subject:	Higher education. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28496462
ISBN:	9798738625275

Determinants of Internal Audit Effectiveness in Public Universities in the South-West Nigeria.
Oseni, Najeem Adewale.

Determinants of Internal Audit Effectiveness in Public Universities in the South-West Nigeria. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 113 p.

Source: Masters Abstracts International, Volume: 82-12.

Thesis (M.S.)--Kwara State University (Nigeria), 2021.

This item must not be sold to any third party vendors.

The constant reported cases of irregularities and fraudulent activities especially in the Nigerian university system which had led to loss of billions of naira as well as misappropriation of public fund had raised series of questions on the effectiveness of internal audit. Much of the blame of the reported cases of fraudulent activities in the Nigerian universities have been attributed to the ineffectiveness of internal auditors as it was believed that most of these frauds would not be perpetrated without the knowledge of the internal audit department. Therefore, this study examined factors influencing the effectiveness of internal audit in the public universities in southwest Nigeria. The study used a survey research design. The population of the study is one hundred and thirty (130). The primary data obtained through the questionnaire administered to one hundred and thirty (130) respondents in both federal and state universities in the south-west region of Nigeria were analyzed using descriptive and inferential statistics. The result of the study revealed that the respondents agreed from the outcome of the survey questionnaire that management support, internal and external auditors' relationship and competency of internal auditor has a significant effect on internal audit effectiveness. The hypotheses for the study were tested using partial-least square structural equation modeling (PLS-SEM) regression analysis. The result of the study revealed that management support would lead to effective internal audit service as shown by t-value of 9.063 with p-value of 0.000 at 5% level of significance. The result also showed that the relationship between internal auditor and external auditor has a significant positive effect on internal audit effectiveness as depicted by t-value of 36.080 with p-value of 0.000at 5% level of significance. The study further revealed that internal auditor competency would improve the performance of the internal auditor leading to effectiveness of internal audit department as supported by t-value of 6.207 with p-value of 0.000 at 5% significant of level. Therefore, this study concluded that management support, internal auditor and external auditor relationship and internal auditor competency would lead to effective internal audit service deliveryin public universities of south-west Nigeria. The study therefore recommends that management of universities should provide adequate supports to the internal audit staff as well as take their recommendations during decision making process by the university.

ISBN: 9798738625275Subjects--Topical Terms:

641065
Higher education.
Subjects--Index Terms:

Internal Audit

Determinants of Internal Audit Effectiveness in Public Universities in the South-West Nigeria.
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500 $a Source: Masters Abstracts International, Volume: 82-12.
500 $a Advisor: Nassar, M L.;Sanni, Mubaraq.
502 $a Thesis (M.S.)--Kwara State University (Nigeria), 2021.
506 $a This item must not be sold to any third party vendors.
520 $a The constant reported cases of irregularities and fraudulent activities especially in the Nigerian university system which had led to loss of billions of naira as well as misappropriation of public fund had raised series of questions on the effectiveness of internal audit. Much of the blame of the reported cases of fraudulent activities in the Nigerian universities have been attributed to the ineffectiveness of internal auditors as it was believed that most of these frauds would not be perpetrated without the knowledge of the internal audit department. Therefore, this study examined factors influencing the effectiveness of internal audit in the public universities in southwest Nigeria. The study used a survey research design. The population of the study is one hundred and thirty (130). The primary data obtained through the questionnaire administered to one hundred and thirty (130) respondents in both federal and state universities in the south-west region of Nigeria were analyzed using descriptive and inferential statistics. The result of the study revealed that the respondents agreed from the outcome of the survey questionnaire that management support, internal and external auditors' relationship and competency of internal auditor has a significant effect on internal audit effectiveness. The hypotheses for the study were tested using partial-least square structural equation modeling (PLS-SEM) regression analysis. The result of the study revealed that management support would lead to effective internal audit service as shown by t-value of 9.063 with p-value of 0.000 at 5% level of significance. The result also showed that the relationship between internal auditor and external auditor has a significant positive effect on internal audit effectiveness as depicted by t-value of 36.080 with p-value of 0.000at 5% level of significance. The study further revealed that internal auditor competency would improve the performance of the internal auditor leading to effectiveness of internal audit department as supported by t-value of 6.207 with p-value of 0.000 at 5% significant of level. Therefore, this study concluded that management support, internal auditor and external auditor relationship and internal auditor competency would lead to effective internal audit service deliveryin public universities of south-west Nigeria. The study therefore recommends that management of universities should provide adequate supports to the internal audit staff as well as take their recommendations during decision making process by the university.
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