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
For the full publication, please contact the author directly at: osunjidemariam@gmail.com
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Institutions
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 147
- Delta State Polytechnic, Ogwashi-Uku, Delta State 15
- Delta State Polytechnic, Otefe, Delta State 13
- Delta State University, Abraka, Delta State 145
- Ebonyi State University, Abakaliki, Ebonyi State 18
- Edo University, Iyamho, Edo State 11