The extent of internal audit functions outsourcing by Nigerian deposit money banks

• Main Authors: Suleiman, Dije Muhammad, Dandago, Kabiru Isa
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/13381/1/29.pdf; http://repo.uum.edu.my/13381/; http://dx.doi.org/10.1016/j.sbspro.2014.11.070

This study attempts to establish the extent to which internal audit functions (IAFs) are outsourced by the consolidated conventional banks in Nigeria, now addressed in the country as deposit money banks (DMBs).The extent to which the banks outsource each of the 15 identified functions traditionally...