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Organization Attributes, Ethical Factors and Internal Audit Effectiveness: Evidence from Departments and Agencies in Kwara State.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Organization Attributes, Ethical Factors and Internal Audit Effectiveness: Evidence from Departments and Agencies in Kwara State./
作者:	Jawondo, Khadijat Olowu.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	121 p.
附註:	Source: Masters Abstracts International, Volume: 83-06.
Contained By:	Masters Abstracts International83-06.
標題:	Ethics. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28862721
ISBN:	9798496543750

Organization Attributes, Ethical Factors and Internal Audit Effectiveness: Evidence from Departments and Agencies in Kwara State.
Jawondo, Khadijat Olowu.

Organization Attributes, Ethical Factors and Internal Audit Effectiveness: Evidence from Departments and Agencies in Kwara State. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 121 p.

Source: Masters Abstracts International, Volume: 83-06.

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

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

The presence of effective internal audit unit or department in organisation, government parastatals, or corporate organisations, is to ensure reduction in any form of irregularities. However, there has been serious financial and material wastages, and risk management issues, in many government departments and agencies. Constant reported cases of irregularities, fraud and misappropriation of public funds in different national dailies by the Nigerian public sectors are rampant, especially in Kwara State government departments and agencies. The main objective of this study is to examine the effect of organizational and ethical factors on internal audit effectiveness of government departments and agencies in Kwara State. This study adopts cross-sectional research design using eighteen (18) government agencies and departments that have been in existence for more than ten (10) years with a total number of four hundred and sixty-eight (468) respondents. However, sample size for the study was two hundred and sixteen (216) respondents. Partial least square-estimation technique was used in the analysis of the data collected through the use of questionnaire administered to chief executive of the departments and agencies, directors of finance, works and administrative section from each department and agencies, the heads of department and senior staff from each audit department. This study revealed that internal auditor's integrity has a positive and significant effect on internal audit effectiveness of government departments and agencies in Kwara State as shown by t-value of 3.981 with p-value of 0.000. This study showed that internal auditor's remuneration has a significant effect on internal audit effectiveness of agencies and departments in Kwara State as shown by t-value of 5.108 with p-value of 0.000, it could also be deduced that internal auditor's competence has a positive and significant effect on internal audit effectiveness as indicated by t-value of 6.298 with p-value of 0.000 at 5% significant level. Lastly, the study revealed that information technology utilization in Kwara State government departments and agencies has no significant effect on internal audit effectiveness as supported by t-value of 1.497 with p-value of 0.135.The study therefore concluded that internal auditor's integrity, internal auditor's remuneration, internal auditor's competence are influential determinants of internal audit effectiveness of agencies and departments in Kwara State while information technology utilization is not a significant factor for internal audit effectiveness in Kwara state departments and agencies. Therefore, this study recommends that the regulatory bodies such as Institute of Chartered Accountants (ICAN) and Association of National Accountants (ANAN) should continue to monitor the activities of their members and ensure strict penalty for any member that violate the code of ethics of their professions.

ISBN: 9798496543750Subjects--Topical Terms:

517264
Ethics.
Subjects--Index Terms:

Internal audits

Organization Attributes, Ethical Factors and Internal Audit Effectiveness: Evidence from Departments and Agencies in Kwara State.
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500 $a Source: Masters Abstracts International, Volume: 83-06.
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506 $a This item must not be sold to any third party vendors.
520 $a The presence of effective internal audit unit or department in organisation, government parastatals, or corporate organisations, is to ensure reduction in any form of irregularities. However, there has been serious financial and material wastages, and risk management issues, in many government departments and agencies. Constant reported cases of irregularities, fraud and misappropriation of public funds in different national dailies by the Nigerian public sectors are rampant, especially in Kwara State government departments and agencies. The main objective of this study is to examine the effect of organizational and ethical factors on internal audit effectiveness of government departments and agencies in Kwara State. This study adopts cross-sectional research design using eighteen (18) government agencies and departments that have been in existence for more than ten (10) years with a total number of four hundred and sixty-eight (468) respondents. However, sample size for the study was two hundred and sixteen (216) respondents. Partial least square-estimation technique was used in the analysis of the data collected through the use of questionnaire administered to chief executive of the departments and agencies, directors of finance, works and administrative section from each department and agencies, the heads of department and senior staff from each audit department. This study revealed that internal auditor's integrity has a positive and significant effect on internal audit effectiveness of government departments and agencies in Kwara State as shown by t-value of 3.981 with p-value of 0.000. This study showed that internal auditor's remuneration has a significant effect on internal audit effectiveness of agencies and departments in Kwara State as shown by t-value of 5.108 with p-value of 0.000, it could also be deduced that internal auditor's competence has a positive and significant effect on internal audit effectiveness as indicated by t-value of 6.298 with p-value of 0.000 at 5% significant level. Lastly, the study revealed that information technology utilization in Kwara State government departments and agencies has no significant effect on internal audit effectiveness as supported by t-value of 1.497 with p-value of 0.135.The study therefore concluded that internal auditor's integrity, internal auditor's remuneration, internal auditor's competence are influential determinants of internal audit effectiveness of agencies and departments in Kwara State while information technology utilization is not a significant factor for internal audit effectiveness in Kwara state departments and agencies. Therefore, this study recommends that the regulatory bodies such as Institute of Chartered Accountants (ICAN) and Association of National Accountants (ANAN) should continue to monitor the activities of their members and ensure strict penalty for any member that violate the code of ethics of their professions.
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653 $a Information technology use
653 $a Auditor competence and integrity
653 $a Remuneration
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