Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria

This study focuses on internal audit in Nigerian tax administration from both perspectives of efficiency and effectiveness which was not studied by previous researchers. The objectives of this study are: (i) to understand the internal audit inputs required for internal audit performance in Nigerian...

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Main Author:	Gurama, Zakariya’u
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/9495/1/depositpermission_s901246.pdf https://etd.uum.edu.my/9495/2/s901246_01.pdf https://etd.uum.edu.my/9495/3/s901246_references.docx
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id	my-uum-etd.9495
record_format	uketd_dc
spelling	my-uum-etd.94952022-06-12T07:05:31Z Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria 2019 Gurama, Zakariya’u Mansor, Muzainah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5667 Professional Ethics. Auditors. HJ4771.6 Income Tax. Tax Returns. This study focuses on internal audit in Nigerian tax administration from both perspectives of efficiency and effectiveness which was not studied by previous researchers. The objectives of this study are: (i) to understand the internal audit inputs required for internal audit performance in Nigerian Federal Inland Revenue Service (FIRS); (ii) to understand the internal audit processes required for internal audit performance in FIRS; (iii) to understand the internal audit outputs required for internal audit performance in FIRS; (iv) to understand the internal audit outcomes required for internal audit performance in FIRS; and (v) to identify the strategies for mitigating the internal audit inefficiency and ineffectiveness in FIRS. This study employs a case study methodology to collect data from face-to-face interviews with 18 internal auditors and tax administrators of FIRS. Self-administered questionnaires were also distributed among 342 taxpayers based in FIRS Headquarters in Abuja. The findings show that effective legislature, organizational policy, working condition, human and material resources, knowledge, qualification, skills, and approach are the basic requirements for internal audit efficiency. The study also reveals that internal auditing processes efficiency need committed, impartial and transparent auditors. Auditors with techniques, skills and effective qualities and good communication and writing skills are important for auditors’ efficiency in FIRS. FIRS should also focus on auditing key priorities and procedure induced auditing processes. The study indicates that internal auditors should provide strategic advice, report, and recommendations to the FIRS management. Furthermore, auditing outputs are impacting on auditing performance. The inefficiency and ineffectiveness of FIRS should be mitigated by providing adequate auditing resources from human and materials perspectives to meet the auditors' requirement. The policy implication of the study is that the FIRS can ensure efficient and effective internal audit performance by adopting the ‘Integrated Internal Audit Model’ to improve tax administration performance. 2019 Thesis https://etd.uum.edu.my/9495/ https://etd.uum.edu.my/9495/1/depositpermission_s901246.pdf text eng staffonly https://etd.uum.edu.my/9495/2/s901246_01.pdf text eng public https://etd.uum.edu.my/9495/3/s901246_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Mansor, Muzainah
topic	HF5667 Professional Ethics Auditors. HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. HF5667 Professional Ethics Auditors. Gurama, Zakariya’u Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria
description	This study focuses on internal audit in Nigerian tax administration from both perspectives of efficiency and effectiveness which was not studied by previous researchers. The objectives of this study are: (i) to understand the internal audit inputs required for internal audit performance in Nigerian Federal Inland Revenue Service (FIRS); (ii) to understand the internal audit processes required for internal audit performance in FIRS; (iii) to understand the internal audit outputs required for internal audit performance in FIRS; (iv) to understand the internal audit outcomes required for internal audit performance in FIRS; and (v) to identify the strategies for mitigating the internal audit inefficiency and ineffectiveness in FIRS. This study employs a case study methodology to collect data from face-to-face interviews with 18 internal auditors and tax administrators of FIRS. Self-administered questionnaires were also distributed among 342 taxpayers based in FIRS Headquarters in Abuja. The findings show that effective legislature, organizational policy, working condition, human and material resources, knowledge, qualification, skills, and approach are the basic requirements for internal audit efficiency. The study also reveals that internal auditing processes efficiency need committed, impartial and transparent auditors. Auditors with techniques, skills and effective qualities and good communication and writing skills are important for auditors’ efficiency in FIRS. FIRS should also focus on auditing key priorities and procedure induced auditing processes. The study indicates that internal auditors should provide strategic advice, report, and recommendations to the FIRS management. Furthermore, auditing outputs are impacting on auditing performance. The inefficiency and ineffectiveness of FIRS should be mitigated by providing adequate auditing resources from human and materials perspectives to meet the auditors' requirement. The policy implication of the study is that the FIRS can ensure efficient and effective internal audit performance by adopting the ‘Integrated Internal Audit Model’ to improve tax administration performance.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Gurama, Zakariya’u
author_facet	Gurama, Zakariya’u
author_sort	Gurama, Zakariya’u
title	Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria
title_short	Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria
title_full	Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria
title_fullStr	Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria
title_full_unstemmed	Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria
title_sort	internal audit performance in tax administration: a case study on federal inland revenue service of nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9495/1/depositpermission_s901246.pdf https://etd.uum.edu.my/9495/2/s901246_01.pdf https://etd.uum.edu.my/9495/3/s901246_references.docx
_version_	1747828608141885440

Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria

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