Impact of Internal Audit on Public Service Organization

Student: Mariam Oyinkansola Osunjide (Thesis, 2025)
Department of Accountancy
Osun State Polytechnic, Iree, Osun State

Abstract

ABSTRACT
This study examined the impact of internal audit on public service organization. The objectives of the study is to examine the relationship between internal audit competency and organizational performance in a Nigeria public organization and to establish whether there is a significant relationship between internal audit independence and organizational performance in a Nigeria public organization. Survey method was adopted and questionnaires were used as instruments for data collection. Result showed that there is significant relationship between internal audit competency and organizational performance in a Nigerian public organization; there is significant relationship between internal independence and organizational performance in a Nigeria public organization. Based on the findings, the study recommended that internal audit should make a risk based decision as to which areas within its scope should be included in the audit plan and internal audit plans and material changes to internal audit plans should be approved by the audit committee.
Keywords: Audit, internal, public, organization, relationship, organizational, performance

Keywords
audit internal public organization relationship organizational performance
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