A conceptual perspective of internal audit quality and local government performance in Nigeria
The study highlights the influence of internal audit quality on the performance of an organization.Internal audit quality components such as competence, quality of internal audit work, objectivity and independence, training and development, and management support for the internal audit function are...
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2015
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my.uum.repo.175462016-04-17T03:47:47Z http://repo.uum.edu.my/17546/ A conceptual perspective of internal audit quality and local government performance in Nigeria Usang, Obal Usang Edet Salim, Basariah HD28 Management. Industrial Management JS Local government Municipal government The study highlights the influence of internal audit quality on the performance of an organization.Internal audit quality components such as competence, quality of internal audit work, objectivity and independence, training and development, and management support for the internal audit function are critical for enhancing organizational processes.It relies on extant literature in developing the conceptual framework and arriving at hypotheses that guide the study. Thus, the study suggests that the quality of internal audit influences performance and this link opens up a new perspective in examining the local government performance in Nigeria. 2015 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/17546/1/001-ICAS2015%201-8.pdf Usang, Obal Usang Edet and Salim, Basariah (2015) A conceptual perspective of internal audit quality and local government performance in Nigeria. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/89-a-conceptual-perspective-of-internal-audit-quality-and-local-government-performance-in-nigeria |
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HD28 Management. Industrial Management JS Local government Municipal government Usang, Obal Usang Edet Salim, Basariah A conceptual perspective of internal audit quality and local government performance in Nigeria |
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The study highlights the influence of internal audit quality on the performance of an organization.Internal audit quality components such as competence, quality of internal audit work, objectivity and independence, training and development, and management support for the internal audit function are critical for enhancing organizational processes.It relies on extant literature in developing the conceptual framework and arriving at hypotheses that guide the study. Thus, the study suggests that the quality of internal audit influences performance and this link opens up a new perspective in examining the local government performance in Nigeria. |
format |
Conference or Workshop Item |
author |
Usang, Obal Usang Edet Salim, Basariah |
author_facet |
Usang, Obal Usang Edet Salim, Basariah |
author_sort |
Usang, Obal Usang Edet |
title |
A conceptual perspective of internal audit quality and local government performance in Nigeria |
title_short |
A conceptual perspective of internal audit quality and local government performance in Nigeria |
title_full |
A conceptual perspective of internal audit quality and local government performance in Nigeria |
title_fullStr |
A conceptual perspective of internal audit quality and local government performance in Nigeria |
title_full_unstemmed |
A conceptual perspective of internal audit quality and local government performance in Nigeria |
title_sort |
conceptual perspective of internal audit quality and local government performance in nigeria |
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2015 |
url |
http://repo.uum.edu.my/17546/1/001-ICAS2015%201-8.pdf http://repo.uum.edu.my/17546/ http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/89-a-conceptual-perspective-of-internal-audit-quality-and-local-government-performance-in-nigeria |
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1644282242045837312 |
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13.160551 |