語系:
繁體中文
English
說明(常見問題)
回圖書館首頁
手機版館藏查詢
登入
回首頁
切換:
標籤
|
MARC模式
|
ISBD
FindBook
Google Book
Amazon
博客來
Determinants of Internal Audit Effectiveness in Public Universities in the South-West Nigeria.
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
Determinants of Internal Audit Effectiveness in Public Universities in the South-West Nigeria./
作者:
Oseni, Najeem Adewale.
出版者:
Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:
113 p.
附註:
Source: Masters Abstracts International, Volume: 82-12.
Contained By:
Masters Abstracts International82-12.
標題:
Higher education. -
電子資源:
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.
LDR
:03877nmm a2200409 4500
001
2345944
005
20220613064820.5
008
241004s2021 ||||||||||||||||| ||eng d
020
$a
9798738625275
035
$a
(MiAaPQ)AAI28496462
035
$a
AAI28496462
040
$a
MiAaPQ
$c
MiAaPQ
100
1
$a
Oseni, Najeem Adewale.
$3
3684961
245
1 0
$a
Determinants of Internal Audit Effectiveness in Public Universities in the South-West Nigeria.
260
1
$a
Ann Arbor :
$b
ProQuest Dissertations & Theses,
$c
2021
300
$a
113 p.
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.
590
$a
School code: 2005.
650
4
$a
Higher education.
$3
641065
650
4
$a
Research.
$3
531893
650
4
$a
Standards.
$3
3560310
650
4
$a
Regression analysis.
$3
529831
650
4
$a
Corruption.
$3
615175
650
4
$a
Questionnaires.
$3
529568
650
4
$a
Local government.
$3
562372
650
4
$a
Objectives.
$3
3561496
650
4
$a
Expenditures.
$3
3556049
650
4
$a
Statistical analysis.
$3
3543751
650
4
$a
Skills.
$3
3221615
650
4
$a
Certification.
$3
1327908
650
4
$a
Theft.
$3
1046922
650
4
$a
Hypotheses.
$3
3560118
650
4
$a
Knowledge.
$3
872758
650
4
$a
Decision making.
$3
517204
650
4
$a
Variables.
$3
3548259
650
4
$a
Education.
$3
516579
650
4
$a
Fraud.
$3
721834
653
$a
Internal Audit
653
$a
Public University
653
$a
Nigeria
653
$a
Southwest Nigeria
653
$a
South-west Nigeria
653
$a
Partial-least square structural equation modeling
653
$a
Irregularities in Nigerian universities
690
$a
0272
690
$a
0454
690
$a
0745
690
$a
0515
710
2
$a
Kwara State University (Nigeria).
$b
College of Humanities, Management and Social Sciences.
$3
3434097
773
0
$t
Masters Abstracts International
$g
82-12.
790
$a
2005
791
$a
M.S.
792
$a
2021
793
$a
English
856
4 0
$u
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28496462
筆 0 讀者評論
館藏地:
全部
電子資源
出版年:
卷號:
館藏
1 筆 • 頁數 1 •
1
條碼號
典藏地名稱
館藏流通類別
資料類型
索書號
使用類型
借閱狀態
預約狀態
備註欄
附件
W9468382
電子資源
11.線上閱覽_V
電子書
EB
一般使用(Normal)
在架
0
1 筆 • 頁數 1 •
1
多媒體
評論
新增評論
分享你的心得
Export
取書館
處理中
...
變更密碼
登入