The impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria

The impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria

As the third tier of government in Nigeria, local governments are struggling with issues bothering on performance failures. Stakeholders are demanding answers on why local governments are unable to deliver on their mandate. Accountability mechanisms like internal audit and internal controls have bee...

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Main Author: Usang, Obal Usang Edet
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
HF5667 Professional Ethics
Auditors.
Online Access:https://etd.uum.edu.my/7861/1/s95365_01.pdf
https://etd.uum.edu.my/7861/2/s95365_02.pdf
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id my-uum-etd.7861
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Salim, Basariah
topic HF5667 Professional Ethics
Auditors.
spellingShingle HF5667 Professional Ethics
Auditors.
Usang, Obal Usang Edet
The impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria
description As the third tier of government in Nigeria, local governments are struggling with issues bothering on performance failures. Stakeholders are demanding answers on why local governments are unable to deliver on their mandate. Accountability mechanisms like internal audit and internal controls have been acknowledged to bring about improvement in processes and performance. However, there seem to be little influence of these mechanisms as performance failures still trail local governments. It has also been acknowledged that internal audit and internal controls alone may not generate the much needed improvement unless embedded in the governance system of an organization. On this basis, this study examined the impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria. Data were collected from 301 heads of internal audit units of local governments in Nigeria using a structured questionnaire. Also, follow up interviews were conducted to clarify the findings of the survey. The results indicated that internal audit quality and effective internal controls were positively and significantly related to local government performance. Also, institutional context factors showed mixed relationships with local government performance. Particularly, strategic planning and top management commitment were positively and significantly related to performance. However, internal audit and external audit collaboration and political interference were negatively and significantly related to local government performance while strategic mission, regulations, internal audit relationship with management and auditees, and corporate ethical culture had no significant relationship with performance. Thus, the study provides evidence of a relationship between internal audit quality, effective internal controls, institutional context factors and performance in the local government. Therefore, there is need for local administrators and policy makers to address institutional context issues to enable internal audit quality and effective internal controls thrive for better performance of local governments in Nigeria.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Usang, Obal Usang Edet
author_facet Usang, Obal Usang Edet
author_sort Usang, Obal Usang Edet
title The impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria
title_short The impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria
title_full The impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria
title_fullStr The impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria
title_full_unstemmed The impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria
title_sort impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in nigeria
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2016
url https://etd.uum.edu.my/7861/1/s95365_01.pdf
https://etd.uum.edu.my/7861/2/s95365_02.pdf
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spelling my-uum-etd.78612021-12-08T03:23:24Z The impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria 2016 Usang, Obal Usang Edet Salim, Basariah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5667 Professional Ethics. Auditors. As the third tier of government in Nigeria, local governments are struggling with issues bothering on performance failures. Stakeholders are demanding answers on why local governments are unable to deliver on their mandate. Accountability mechanisms like internal audit and internal controls have been acknowledged to bring about improvement in processes and performance. However, there seem to be little influence of these mechanisms as performance failures still trail local governments. It has also been acknowledged that internal audit and internal controls alone may not generate the much needed improvement unless embedded in the governance system of an organization. On this basis, this study examined the impact of internal audit quality, effective internal controls, and institutional context factors on local government performance in Nigeria. Data were collected from 301 heads of internal audit units of local governments in Nigeria using a structured questionnaire. Also, follow up interviews were conducted to clarify the findings of the survey. The results indicated that internal audit quality and effective internal controls were positively and significantly related to local government performance. Also, institutional context factors showed mixed relationships with local government performance. Particularly, strategic planning and top management commitment were positively and significantly related to performance. However, internal audit and external audit collaboration and political interference were negatively and significantly related to local government performance while strategic mission, regulations, internal audit relationship with management and auditees, and corporate ethical culture had no significant relationship with performance. Thus, the study provides evidence of a relationship between internal audit quality, effective internal controls, institutional context factors and performance in the local government. Therefore, there is need for local administrators and policy makers to address institutional context issues to enable internal audit quality and effective internal controls thrive for better performance of local governments in Nigeria. 2016 Thesis https://etd.uum.edu.my/7861/ https://etd.uum.edu.my/7861/1/s95365_01.pdf text eng public https://etd.uum.edu.my/7861/2/s95365_02.pdf text eng public https://sierra.uum.edu.my/record=b1699015~S1 Ph.D. doctoral Universiti Utara Malaysia Abbott, L. J., Parker, S., & Peters, G. F. (2012). Internal audit assistance and external audit timeliness. Auditing: A Journal of Practice & Theory, 31(4), 3–20. doi:10.2308/ajpt-10296 Abdolmohammadi, M. J. (2009). Factors associated with the use of and compliance with the IIA standards: A study of Anglo-culture CAEs. International Journal of Auditing, 13(1), 27–42. doi:10.1111/j.1099-1123.2008.00393.x Achimugu, H., Stephen, M. R., & Agboni, U. J. (2013). 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