Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority
The aim of this study is to identify and analyse internal audit competency requirement for effective auditing performance in tax administration. To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal auditors of the Federal Inland Revenue Service...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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UUM Press
2021
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| Online Access: | https://repo.uum.edu.my/id/eprint/29981/1/JBMA%2011%2002%202021%2073-94.pdf https://doi.org/10.32890/jbma2021.11.2.5 |
| _version_ | 1825806094203617280 |
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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 | The aim of this study is to identify and analyse internal audit competency requirement for effective auditing performance in tax administration. To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal auditors of the Federal Inland Revenue Service (FIRS) Nigeria. The collected data was analysed using Nvivo qualitative software. The findings of the study show that qualification, knowledge and skills are the three major indicators of internal auditors’ competency in performing effective auditing functions in tax administration. This study implies that to achieve a successful performance of internal auditing in the 74 Journal of Business Management and Accounting, Vol. 11, Number 2 (July) 2021, pp:73–94 FIRS, competent internal audit staffs are highly needed for effective internal auditing performance. |
| first_indexed | 2024-07-04T06:43:20Z |
| format | Article |
| id | uum-29981 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:43:20Z |
| publishDate | 2021 |
| publisher | UUM Press |
| record_format | eprints |
| spelling | uum-299812023-11-27T09:51:33Z https://repo.uum.edu.my/id/eprint/29981/ Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority Gurama, Zakariya’u Mansor, Muzainah HF5601 Accounting The aim of this study is to identify and analyse internal audit competency requirement for effective auditing performance in tax administration. To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal auditors of the Federal Inland Revenue Service (FIRS) Nigeria. The collected data was analysed using Nvivo qualitative software. The findings of the study show that qualification, knowledge and skills are the three major indicators of internal auditors’ competency in performing effective auditing functions in tax administration. This study implies that to achieve a successful performance of internal auditing in the 74 Journal of Business Management and Accounting, Vol. 11, Number 2 (July) 2021, pp:73–94 FIRS, competent internal audit staffs are highly needed for effective internal auditing performance. UUM Press 2021 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/29981/1/JBMA%2011%2002%202021%2073-94.pdf Gurama, Zakariya’u and Mansor, Muzainah (2021) Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority. Journal of Business Management and Accounting (JBMA), 11 (2). pp. 73-94. ISSN 2231-9298 (e2636-9249) https://e-journal.uum.edu.my/index.php/jbma/article/view/14710 https://doi.org/10.32890/jbma2021.11.2.5 https://doi.org/10.32890/jbma2021.11.2.5 |
| spellingShingle | HF5601 Accounting Gurama, Zakariya’u Mansor, Muzainah Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority |
| title | Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority |
| title_full | Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority |
| title_fullStr | Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority |
| title_full_unstemmed | Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority |
| title_short | Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority |
| title_sort | connecting competency in internal audit with tax administration performance a case study of the nigerian tax authority |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/29981/1/JBMA%2011%2002%202021%2073-94.pdf https://doi.org/10.32890/jbma2021.11.2.5 |
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