IDEAS home Printed from https://ideas.repec.org/a/ibn/assjnl/v12y2016i4p28.html
   My bibliography  Save this article

Dimensions of Internal Audit Quality and Performance of Local Governments in Nigeria

Author

Listed:
  • Obal Usang
  • Basariah Salim

Abstract

The study examined the influence of the dimensions of internal audit quality on the performance of local governments in Nigeria. A total of 301 heads of internal audit unit of Nigeria local governments responded to the survey. Robust regression analysis was conducted using the Stata software and the results show that internal audit competence, training and development, organizational independence, and management support for internal audit had significant positive relationship with local government performance while internal audit quality of work performed, though positive, had no significant relationship with local government performance in Nigeria. Furthermore, management support towards internal audit had more influence on local government performance. Therefore a commitment on the part of local government administrators towards strengthening the quality of internal audit will contribute more towards remedying some performance failures currently being faced.

Suggested Citation

  • Obal Usang & Basariah Salim, 2016. "Dimensions of Internal Audit Quality and Performance of Local Governments in Nigeria," Asian Social Science, Canadian Center of Science and Education, vol. 12(4), pages 1-28, April.
    • Handle: RePEc:ibn:assjnl:v:12:y:2016:i:4:p:28
    as

    Download full text from publisher

    File URL: https://ccsenet.org/journal/index.php/ass/article/download/54840/31145
    Download Restriction: no
    File URL: https://ccsenet.org/journal/index.php/ass/article/view/54840
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Joe Christopher & Gerrit Sarens & Philomena Leung, 2009. "A critical analysis of the independence of the internal audit function: evidence from Australia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 200-220, January.
    2. G. Sarens & I. De Beelde, 2006. "Interaction between internal auditors and senior management: A qualitative analysis of expectations and perceptions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/358, Ghent University, Faculty of Economics and Business Administration.
    3. Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(5), pages 470-484, May.
    4. Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
    5. Abraham Carmeli & Ashler Tishler, 2004. "The relationships between intangible organizational elements and organizational performance," Strategic Management Journal, Wiley Blackwell, vol. 25(13), pages 1257-1278, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Irvan, Nurmiati & Mus, Abdul Rahman & Su'un, Muhammad & Sufri, Mukhlis & Sjahruddin, Herman, 2017. "Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance," INA-Rxiv njzsy, Center for Open Science.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Basu Garg, 2021. "Brand awareness and preferences of rural youth for FMCG: An empirical study of district Bilaspur in Himachal Pradesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 14-22, May.
    2. Prem Lal Joshi, 2021. "Which factors affect the internal audit effectiveness in India?," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 01-13, May.
    3. Happyson Bimha & Patronella Bimha & Sibusiso Makhanya, 2021. "Risk assessment of coronavirus disease lockdown on psychosocial support delivery:Eswatini caregivers’ perspective," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 38-52, May.
    4. Hamza Mohammad Alqudah & Noor Afza Amran & Haslinda Hassan, 2019. "Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector," Review of European Studies, Canadian Center of Science and Education, vol. 11(2), pages 1-67, December.
    5. Alzeban, Abdulaziz & Sawan, Nedal, 2015. "The impact of audit committee characteristics on the implementation of internal audit recommendations," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 61-71.
    6. Wei-Bin Zhang, 2021. "Monetary growth with the Solow, Tobin, IS-LM/AD-AS, and Dixit-Stiglitz models synthesized," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 23-37, May.
    7. Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Journey so far on Internal Audit Effectiveness: A Calling for Expansion," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 340-351, July.
    8. Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
    9. Abbas, Asad, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints aktqg, Center for Open Science.
    10. Amad Rashid & Basariah Salim & Halimah Nasibah Ahmad, 2021. "Internal Audit Effectiveness and Audit Committee Characteristics:Empirical Evidence from Pakistan," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 3(1), pages 1-13, june.
    11. Khairul Rizan Mat Ludin & Zakiah Muhammaddun Mohamed & Norman Mohd-Saleh, 2017. "The association between CEO characteristics, internal audit quality and risk-management implementation in the public sector," Risk Management, Palgrave Macmillan, vol. 19(4), pages 281-300, November.
    12. George Tackie & Edward Marfo-Yiadom & Sampson Oduro Achina, 2016. "Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(11), pages 184-184, October.
    13. Vikash Kumar Sinha & Marika Arena, 2020. "Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector," Journal of Business Ethics, Springer, vol. 162(1), pages 81-102, February.
    14. Stéphane Lhuillery & Marion Tellechea & Stéphanie Thiery, 2021. "Open innovation in managerial innovation: the case of internal audit," Working Papers of BETA 2021-19, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    15. Sarens, Gerrit & De Beelde, Ignace & Everaert, Patricia, 2009. "Internal audit: A comfort provider to the audit committee," The British Accounting Review, Elsevier, vol. 41(2), pages 90-106.
    16. Mu’azu Saidu Badara, 2013. "Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level," Journal of Social and Development Sciences, AMH International, vol. 4(1), pages 16-23.
    17. Mustafa TAYTAK & Murat AYDIN, 2020. "Efficiency in Internal Auditing: A Study of Turkish Public Administration," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(45).
    18. repec:ers:journl:v:volumexxi:y:2018:i:issue4:p:426-434 is not listed on IDEAS
    19. Stefano Azzali & Tatiana Mazza, 2018. "The Internal Audit Effectiveness Evaluated with an Organizational, Process and Relationship Perspective," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(6), pages 238-238, April.
    20. Kardina Kamaruddin & Indra Abeysekera, 2021. "Intellectual Capital and Sustainable Economic Performance in the Public Sector: The Context of the New Public Management in Malaysia," Sustainability, MDPI, vol. 13(14), pages 1-16, July.
    21. Sharifah Nazatul Faiza Syed Mustapha Nazri & Mohd Ikram Abdul Rasib & Salwa Zolkifli, 2019. "The Influence of Competency, Usage of It and Career Expectation on Internal Auditor¡¯s Effectiveness in Ggovernment Linked Companies (GLCs)," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 337-352, May.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:assjnl:v:12:y:2016:i:4:p:28. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.