Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria

• المؤلف الرئيسي: Gurama, Zakariya’u
• التنسيق: أطروحة
• اللغة: English; English; English
• منشور في: 2019
• الموضوعات: HF5667 Professional Ethics. Auditors.; HJ4771.6 Income Tax. Tax Returns.
• الوصول للمادة أونلاين: https://etd.uum.edu.my/9495/1/depositpermission_s901246.pdf; https://etd.uum.edu.my/9495/2/s901246_01.pdf; https://etd.uum.edu.my/9495/3/s901246_references.docx; https://etd.uum.edu.my/9495/

This study focuses on internal audit in Nigerian tax administration from both perspectives of efficiency and effectiveness which was not studied by previous researchers. The objectives of this study are: (i) to understand the internal audit inputs required for internal audit performance in Nigerian...