Internal audit strategy: A key determinant for auditing efficiency and effectiveness in tax administration

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Main Authors: Zakariya’u, Gurama, Muzainah, Mansor, Muhammad, Ibrahim
Other Authors: zakariyaugurama@gmail.com
Format: Article
Language:English
Published: School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) 2020
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Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/64455
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spelling my.unimap-644552020-03-02T11:28:36Z Internal audit strategy: A key determinant for auditing efficiency and effectiveness in tax administration Zakariya’u, Gurama Muzainah, Mansor Muhammad, Ibrahim zakariyaugurama@gmail.com Efficiency Effectiveness Internal Audit Strategy Tax Administration Link to publisher's homepage at https://ijbt.unimap.edu.my/ A strategy is a tactical plan to achieve a goal under a condition of a predetermined process. It also denotes a system of developing, formulating and finding a process that could ensure a lasting solution when successfully implemented. The objective of this study is to understand the strategy needed for internal audit function in tax administration. In order to achieve this, a case study methodology was used on Federal Inland Revenue Service Nigeria (FIRS). Qualitative research paradigm was used to collect data from nine internal auditors using the face-to-face interview method. The collected data were analysed using Nvivo10 qualitative software for thematic analysis. Findings of the study show that strategies of internal auditing in tax administration include ensuring adequate human resource that could perform the audit function skillfully, and comprehensive audit work plan to guide the auditing process. In addition, selecting a suitable approach to actualize the audit work plan is also a crucial auditing strategy. The study recommends that FIRS shall provide all the material and human resources needed to support the internal audit strategy development for effective function of auditing. This, in turn, could assist internal audit activities in improving tax administration performance. 2020-03-02T11:28:36Z 2020-03-02T11:28:36Z 2020-02 Article International Journal of Business and Technopreneurship, vol.10(1), 2020, pages 1-12 2231-7090 (printed) 2232-1543 (online) http://dspace.unimap.edu.my:80/xmlui/handle/123456789/64455 https://ijbt.unimap.edu.my/ en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic Efficiency
Effectiveness
Internal Audit
Strategy
Tax Administration
spellingShingle Efficiency
Effectiveness
Internal Audit
Strategy
Tax Administration
Zakariya’u, Gurama
Muzainah, Mansor
Muhammad, Ibrahim
Internal audit strategy: A key determinant for auditing efficiency and effectiveness in tax administration
description Link to publisher's homepage at https://ijbt.unimap.edu.my/
author2 zakariyaugurama@gmail.com
author_facet zakariyaugurama@gmail.com
Zakariya’u, Gurama
Muzainah, Mansor
Muhammad, Ibrahim
format Article
author Zakariya’u, Gurama
Muzainah, Mansor
Muhammad, Ibrahim
author_sort Zakariya’u, Gurama
title Internal audit strategy: A key determinant for auditing efficiency and effectiveness in tax administration
title_short Internal audit strategy: A key determinant for auditing efficiency and effectiveness in tax administration
title_full Internal audit strategy: A key determinant for auditing efficiency and effectiveness in tax administration
title_fullStr Internal audit strategy: A key determinant for auditing efficiency and effectiveness in tax administration
title_full_unstemmed Internal audit strategy: A key determinant for auditing efficiency and effectiveness in tax administration
title_sort internal audit strategy: a key determinant for auditing efficiency and effectiveness in tax administration
publisher School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
publishDate 2020
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/64455
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score 12.913726