Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective
The objective of this study is to present the empirical evidence of antecedents of internal audit effectiveness from the Nigerian perspective. Antecedents here constitute; risk management, effective internal control system, audit experience, cooperation between internal and external auditors and per...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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IDOSI Publications
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/18187/1/M-EJSR%2019%204%202014%20460-471.pdf |
| _version_ | 1825803998715707392 |
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| author | Badara, Mu’azu Saidu Saidin, Siti Zabedah |
| author_facet | Badara, Mu’azu Saidu Saidin, Siti Zabedah |
| author_sort | Badara, Mu’azu Saidu |
| collection | UUM |
| description | The objective of this study is to present the empirical evidence of antecedents of internal audit effectiveness from the Nigerian perspective. Antecedents here constitute; risk management, effective internal control system, audit experience, cooperation between internal and external auditors and performance measurement. Data of the study were collected through research assistant employed, in which 500 questionnaire
were sent to internal auditors, audit committee and chairman of local government or their representatives within the sampled local government in Nigeria. The study used stratified random sampling, in which samples were
drawn from six geo-political zones in Nigeria; data were analyzed using Statistical Package for Social Science (SPSS) version 21. Descriptive statistic, factor analysis, correlation matrix and finally, multiple regression analysis were carried out. The result findings of the analysis revealed that, all antecedents have a significant positive relationship with internal audit effectiveness. Finally, conclusion was provided and the direction for future research was also provided. |
| first_indexed | 2024-07-04T06:07:14Z |
| format | Article |
| id | uum-18187 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:07:14Z |
| publishDate | 2014 |
| publisher | IDOSI Publications |
| record_format | eprints |
| spelling | uum-181872016-06-26T07:14:25Z https://repo.uum.edu.my/id/eprint/18187/ Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective Badara, Mu’azu Saidu Saidin, Siti Zabedah HF5601 Accounting The objective of this study is to present the empirical evidence of antecedents of internal audit effectiveness from the Nigerian perspective. Antecedents here constitute; risk management, effective internal control system, audit experience, cooperation between internal and external auditors and performance measurement. Data of the study were collected through research assistant employed, in which 500 questionnaire were sent to internal auditors, audit committee and chairman of local government or their representatives within the sampled local government in Nigeria. The study used stratified random sampling, in which samples were drawn from six geo-political zones in Nigeria; data were analyzed using Statistical Package for Social Science (SPSS) version 21. Descriptive statistic, factor analysis, correlation matrix and finally, multiple regression analysis were carried out. The result findings of the analysis revealed that, all antecedents have a significant positive relationship with internal audit effectiveness. Finally, conclusion was provided and the direction for future research was also provided. IDOSI Publications 2014 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/18187/1/M-EJSR%2019%204%202014%20460-471.pdf Badara, Mu’azu Saidu and Saidin, Siti Zabedah (2014) Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective. Middle-East Journal of Scientific Research, 19 (4). pp. 460-471. ISSN 1990-9233 http://www.idosi.org/mejsr/mejsr19(4)14/3.pdf |
| spellingShingle | HF5601 Accounting Badara, Mu’azu Saidu Saidin, Siti Zabedah Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective |
| title | Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective |
| title_full | Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective |
| title_fullStr | Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective |
| title_full_unstemmed | Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective |
| title_short | Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective |
| title_sort | empirical evidence of antecedents of internal audit effectiveness from nigerian perspective |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/18187/1/M-EJSR%2019%204%202014%20460-471.pdf |
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