An Investigation on the determinants of effective internal audits in the Kogi State in Nigeria

The objective of this study is to investigate the factors affecting internal audit effectiveness (IAE) in the Kogi State public service. Hence, this study employed a quantitative method through Random sampling method. To achieve the objectives of the study, the target sample size for this research w...

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Main Author:	Samir Ikoojo, IkoojoAbu Bakar Muhammed
Format:	Thesis
Language:	eng eng
Published:	2017
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8011/1/820680_1.pdf https://etd.uum.edu.my/8011/2/820680_2.pdf
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institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Samir Ikoojo, IkoojoAbu Bakar Muhammed An Investigation on the determinants of effective internal audits in the Kogi State in Nigeria
description	The objective of this study is to investigate the factors affecting internal audit effectiveness (IAE) in the Kogi State public service. Hence, this study employed a quantitative method through Random sampling method. To achieve the objectives of the study, the target sample size for this research were (132) internal auditors and (110) executives with total of (242). However, 363 questionnaires were distributed by adding up 50% to the (242) total for both respondents, which were distributed across the 15 ministries for the current study. Consequently, a total of (118; 86) for both internal auditors and executives respectively, summing up to (204) questionnaires were retained for analysis for both. The data was analyzed with the use of Partial Least Square Structural Equation Modeling (PLS-SEM). The result of the study showed the relationship effects of management support, audit objectivity, audit independence, audit staff competency, quality of audit and career and advancement, with the IAE within the Kogi State public service. According to the findings of the result, management support has significant and positive contribution for the internal audit effectiveness, audit objectivity has significant and positive relationship with IAE, audit staff competency has positive and significant relationship with IAE, quality of audit work has positive and significant relationship with IAE. While the other two variables: audit independence and career and advancement did not support the hypotheses. Although four out of the six independent variables used for this study provided 46.1% of the contributions for IAE in the Kogi State public service, the variables have collective significance in identifying any non-compliance activities and add values for the IAE in the Kogi State public service.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Samir Ikoojo, IkoojoAbu Bakar Muhammed
author_facet	Samir Ikoojo, IkoojoAbu Bakar Muhammed
author_sort	Samir Ikoojo, IkoojoAbu Bakar Muhammed
title	An Investigation on the determinants of effective internal audits in the Kogi State in Nigeria
title_short	An Investigation on the determinants of effective internal audits in the Kogi State in Nigeria
title_full	An Investigation on the determinants of effective internal audits in the Kogi State in Nigeria
title_fullStr	An Investigation on the determinants of effective internal audits in the Kogi State in Nigeria
title_full_unstemmed	An Investigation on the determinants of effective internal audits in the Kogi State in Nigeria
title_sort	investigation on the determinants of effective internal audits in the kogi state in nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2017
url	https://etd.uum.edu.my/8011/1/820680_1.pdf https://etd.uum.edu.my/8011/2/820680_2.pdf
_version_	1747828306193940480
spelling	my-uum-etd.80112021-08-18T06:48:12Z An Investigation on the determinants of effective internal audits in the Kogi State in Nigeria 2017-12 Samir Ikoojo, IkoojoAbu Bakar Muhammed Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting The objective of this study is to investigate the factors affecting internal audit effectiveness (IAE) in the Kogi State public service. Hence, this study employed a quantitative method through Random sampling method. To achieve the objectives of the study, the target sample size for this research were (132) internal auditors and (110) executives with total of (242). However, 363 questionnaires were distributed by adding up 50% to the (242) total for both respondents, which were distributed across the 15 ministries for the current study. Consequently, a total of (118; 86) for both internal auditors and executives respectively, summing up to (204) questionnaires were retained for analysis for both. The data was analyzed with the use of Partial Least Square Structural Equation Modeling (PLS-SEM). The result of the study showed the relationship effects of management support, audit objectivity, audit independence, audit staff competency, quality of audit and career and advancement, with the IAE within the Kogi State public service. According to the findings of the result, management support has significant and positive contribution for the internal audit effectiveness, audit objectivity has significant and positive relationship with IAE, audit staff competency has positive and significant relationship with IAE, quality of audit work has positive and significant relationship with IAE. While the other two variables: audit independence and career and advancement did not support the hypotheses. Although four out of the six independent variables used for this study provided 46.1% of the contributions for IAE in the Kogi State public service, the variables have collective significance in identifying any non-compliance activities and add values for the IAE in the Kogi State public service. 2017-12 Thesis https://etd.uum.edu.my/8011/ https://etd.uum.edu.my/8011/1/820680_1.pdf text eng public https://etd.uum.edu.my/8011/2/820680_2.pdf text eng public masters masters Universiti Utara Malaysia Abu-Azza, W. (2012). Perceived effectiveness of the internal audit function in Libya a qualitative study using institutional and Marxist theories (Doctoral dissertation, University of Southern Queensland). Abuazza, W. O., Mihret, D. G., James, K., & Best, P. (2015). The perceived scope of internal audit function in Libyan public enterprises. Managerial Auditing Journal, 30(67), 560-581. Aburabe, H. M. (2015). 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An Investigation on the determinants of effective internal audits in the Kogi State in Nigeria

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