Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective by Badara, Mu’azu Saidu, Saidin, Siti Zabedah

“…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. …”
Get full text

Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective by Badara, Mu’azu Saidu, Saidin, Siti Zabedah

“…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. …”
Get full text

The Impact of Cooperation between Internal and External Auditors: Empirical Evidence from the Internal Auditor’s Perspective by Badara, Mu’azu Saidu

“…Nowadays, empirical evidence has revealed the significance of cooperation between internal auditors and external auditors in their respective duties.Cooperation between the two auditor simplifying their auditing activities, enable quick objective achievement of the two auditors, improve the confidence of the two auditors; reduce the cost implication for the auditing exercise and improve the professionalism of the two auditor.In line with this, the objective of this paper to examine the impact of cooperation between internal and external auditors: Empirical evidence from the internal auditor’s perspective.Data of the study were collected through research assistant employed, in which 220 questionnaires were sent to internal auditors in the South West geo-political zone local government in Nigeria, The study used simple random sampling technique; data were analyzed using Statistical Package for Social Science (SPSS) version 21. …”
Get full text

Empirical evidence of the moderating effect of effective audit committee on audit experience in the public sector: Perception of internal auditors by Badara, Mu’azu Saidu, Saidin, Siti Zabedah

“…Researches that focus on the moderating effect of effective audit committee within the public sector setting are very scanty or no attention has been given at all.Therefore, the objective of this study is to empirically examine the moderating effective of effective audit committee on the relationship between audit experience and internal audit effectiveness in the public sector using the perception of internal auditors.Data of the study were collected through research assistant employed, in which 300 questionnaire were sent to internal auditors in the North West geo-political zone local government in Nigeria.The study used simple random sampling technique; data were analyzed using Statistical Package for Social Science (SPSS) version 21.Descriptive statistic, factor analysis, correlation matrix and finally, hierarchical multiple regression analysis were carried out.The result findings of the analysis revealed that, audit experience has a significant positive relationship with internal audit effectiveness and effective audit committee were significantly moderates such relationship. …”
Get full text