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Internal Audit and Operational Performance in Public Teaching Hospitals in Oyo State Nigeria

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  • Tunde Olutokunbo, OBAFEMI

    (Ph.D, Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University, Oyo, Nigeria.)

  • Olutunji OPADIJO

    (Ph.D, Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University, Oyo, Nigeria.)

Abstract

The paper examined the effect of internal audit on operational performance in public teaching hospitals in Oyo state Nigeria. The study proxy health performance which is dependent variable by medical equipment utilization and internal audit which is independent variable was proxy by internal audit independence, staff competence, management involvement and the scope of work. The data was collected through the administration of questionnaire directly to the ninety nine (95) respondents. Data collected was analysed using percentage counts, Pearson correlation analysis and multiple linear regression technique. The result showed that internal audit is significant to the operational performance of public teaching hospital in Oyo State Nigeria. It was recommended that the management of public teaching hospital should make fund available for internal audit department to carry out their duties as deem fit and public teaching hospitals should be required by law to allow government information to be publicly published.

Suggested Citation

  • Tunde Olutokunbo, OBAFEMI & Olutunji OPADIJO, 2023. "Internal Audit and Operational Performance in Public Teaching Hospitals in Oyo State Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(4), pages 1446-1458, April.
    • Handle: RePEc:bcp:journl:v:7:y:2023:i:4:p:1446-1458
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    References listed on IDEAS

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    1. Taiwo Olufemi Asaolu & Samuel Adebayo Adedokun & James Unam Monday, 2016. "Promoting Good Governance through Internal Audit Function (IAF): The Nigerian Experience," International Business Research, Canadian Center of Science and Education, vol. 9(5), pages 196-204, May.
    2. Benjamin Akinyemi & Babu George & Alice Ogundele, 2022. "Relationship between Job Satisfaction, Pay, Affective Commitment and Turnover Intention among Registered Nurses in Nigeria," Global Journal of Health Science, Canadian Center of Science and Education, vol. 14(2), pages 1-37, February.
    3. Campbell, S. M. & Roland, M. O. & Buetow, S. A., 2000. "Defining quality of care," Social Science & Medicine, Elsevier, vol. 51(11), pages 1611-1625, December.
    4. Brandon W. Lee & Lakshminarayana Nittala & Mark A. Jacobs & Wantao Yu, 2023. "Impact of psychological safety on supply chain operational performance," International Journal of Production Research, Taylor & Francis Journals, vol. 61(3), pages 754-773, February.
    5. Marta Postula & Olga Irodenko & Przemyslaw Dubel, 2020. "Internal Audit as a Tool to Improve the Efficiency of Public Service," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 699-715.
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