Internal audit effectiveness in tax administration : a model proposition
Internal audit is an important mechanism designed to evaluate organizational internal processes with an objective to improve operational efficiency towards effectiveness. The objective of this study is to review internal audit effectiveness literature and models from the perspective of internal audi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Akademia Baru
2018
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| Online Access: | https://repo.uum.edu.my/id/eprint/25742/1/JARBMS%2012%201%202018%2070%2078.pdf |
| _version_ | 1825805346731458560 |
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| author | Gurama, Zakariya’u Mansor, Muzainah |
| author_facet | Gurama, Zakariya’u Mansor, Muzainah |
| author_sort | Gurama, Zakariya’u |
| collection | UUM |
| description | Internal audit is an important mechanism designed to evaluate organizational internal processes with an objective to improve operational efficiency towards effectiveness. The objective of this study is to review internal audit effectiveness literature and models from the perspective of internal audit required input, process, output, and outcome and further to suggest a model for effective internal audit in tax administration. Internal audit input entails the required human and material resources for internal audit department to perform efficiently, whereas, the process is to make effective utilization of the input to perform the actual task of auditing functions. The output is the result of the process in the way of reporting and recommendation to the
management, while the outcome is how this output is, in impacting useful contribution in improving an organization internally operational performance toward achieving its objectives. The paper analyzed the internal audit models and literature and thereby provides a constructive criticism by highlighting the need for integrating the models
and proposing a model that can improve the internal audit functions in tax organization. Finally, the paper suggests an integrated internal audit model meant to improve internal audit efficiency and effectiveness for effective tax administration and revenue generation in Nigeria. |
| first_indexed | 2024-07-04T06:30:49Z |
| format | Article |
| id | uum-25742 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:30:49Z |
| publishDate | 2018 |
| publisher | Akademia Baru |
| record_format | eprints |
| spelling | uum-257422019-03-12T07:22:36Z https://repo.uum.edu.my/id/eprint/25742/ Internal audit effectiveness in tax administration : a model proposition Gurama, Zakariya’u Mansor, Muzainah HF5601 Accounting Internal audit is an important mechanism designed to evaluate organizational internal processes with an objective to improve operational efficiency towards effectiveness. The objective of this study is to review internal audit effectiveness literature and models from the perspective of internal audit required input, process, output, and outcome and further to suggest a model for effective internal audit in tax administration. Internal audit input entails the required human and material resources for internal audit department to perform efficiently, whereas, the process is to make effective utilization of the input to perform the actual task of auditing functions. The output is the result of the process in the way of reporting and recommendation to the management, while the outcome is how this output is, in impacting useful contribution in improving an organization internally operational performance toward achieving its objectives. The paper analyzed the internal audit models and literature and thereby provides a constructive criticism by highlighting the need for integrating the models and proposing a model that can improve the internal audit functions in tax organization. Finally, the paper suggests an integrated internal audit model meant to improve internal audit efficiency and effectiveness for effective tax administration and revenue generation in Nigeria. Akademia Baru 2018 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/25742/1/JARBMS%2012%201%202018%2070%2078.pdf Gurama, Zakariya’u and Mansor, Muzainah (2018) Internal audit effectiveness in tax administration : a model proposition. Journal of Advanced Research in Business and Management Studies, 12 (1). pp. 70-73. ISSN 2462-1935 http://www.akademiabaru.com/arbms.html |
| spellingShingle | HF5601 Accounting Gurama, Zakariya’u Mansor, Muzainah Internal audit effectiveness in tax administration : a model proposition |
| title | Internal audit effectiveness in tax administration : a model proposition |
| title_full | Internal audit effectiveness in tax administration : a model proposition |
| title_fullStr | Internal audit effectiveness in tax administration : a model proposition |
| title_full_unstemmed | Internal audit effectiveness in tax administration : a model proposition |
| title_short | Internal audit effectiveness in tax administration : a model proposition |
| title_sort | internal audit effectiveness in tax administration a model proposition |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/25742/1/JARBMS%2012%201%202018%2070%2078.pdf |
| work_keys_str_mv | AT guramazakariyau internalauditeffectivenessintaxadministrationamodelproposition AT mansormuzainah internalauditeffectivenessintaxadministrationamodelproposition |