Internal audit effectiveness in tax administration : a model proposition

Internal audit is an important mechanism designed to evaluate organizational internal processes with an objective to improve operational efficiency towards effectiveness. The objective of this study is to review internal audit effectiveness literature and models from the perspective of internal audi...

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Main Authors: Gurama, Zakariya’u, Mansor, Muzainah
Format: Article
Language:English
Published: Akademia Baru 2018
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Online Access:http://repo.uum.edu.my/25742/1/JARBMS%2012%201%202018%2070%2078.pdf
http://repo.uum.edu.my/25742/
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spelling my.uum.repo.257422019-03-12T07:22:36Z http://repo.uum.edu.my/25742/ Internal audit effectiveness in tax administration : a model proposition Gurama, Zakariya’u Mansor, Muzainah HF5601 Accounting Internal audit is an important mechanism designed to evaluate organizational internal processes with an objective to improve operational efficiency towards effectiveness. The objective of this study is to review internal audit effectiveness literature and models from the perspective of internal audit required input, process, output, and outcome and further to suggest a model for effective internal audit in tax administration. Internal audit input entails the required human and material resources for internal audit department to perform efficiently, whereas, the process is to make effective utilization of the input to perform the actual task of auditing functions. The output is the result of the process in the way of reporting and recommendation to the management, while the outcome is how this output is, in impacting useful contribution in improving an organization internally operational performance toward achieving its objectives. The paper analyzed the internal audit models and literature and thereby provides a constructive criticism by highlighting the need for integrating the models and proposing a model that can improve the internal audit functions in tax organization. Finally, the paper suggests an integrated internal audit model meant to improve internal audit efficiency and effectiveness for effective tax administration and revenue generation in Nigeria. Akademia Baru 2018 Article PeerReviewed application/pdf en http://repo.uum.edu.my/25742/1/JARBMS%2012%201%202018%2070%2078.pdf Gurama, Zakariya’u and Mansor, Muzainah (2018) Internal audit effectiveness in tax administration : a model proposition. Journal of Advanced Research in Business and Management Studies, 12 (1). pp. 70-73. ISSN 2462-1935 http://www.akademiabaru.com/arbms.html
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Gurama, Zakariya’u
Mansor, Muzainah
Internal audit effectiveness in tax administration : a model proposition
description Internal audit is an important mechanism designed to evaluate organizational internal processes with an objective to improve operational efficiency towards effectiveness. The objective of this study is to review internal audit effectiveness literature and models from the perspective of internal audit required input, process, output, and outcome and further to suggest a model for effective internal audit in tax administration. Internal audit input entails the required human and material resources for internal audit department to perform efficiently, whereas, the process is to make effective utilization of the input to perform the actual task of auditing functions. The output is the result of the process in the way of reporting and recommendation to the management, while the outcome is how this output is, in impacting useful contribution in improving an organization internally operational performance toward achieving its objectives. The paper analyzed the internal audit models and literature and thereby provides a constructive criticism by highlighting the need for integrating the models and proposing a model that can improve the internal audit functions in tax organization. Finally, the paper suggests an integrated internal audit model meant to improve internal audit efficiency and effectiveness for effective tax administration and revenue generation in Nigeria.
format Article
author Gurama, Zakariya’u
Mansor, Muzainah
author_facet Gurama, Zakariya’u
Mansor, Muzainah
author_sort Gurama, Zakariya’u
title Internal audit effectiveness in tax administration : a model proposition
title_short Internal audit effectiveness in tax administration : a model proposition
title_full Internal audit effectiveness in tax administration : a model proposition
title_fullStr Internal audit effectiveness in tax administration : a model proposition
title_full_unstemmed Internal audit effectiveness in tax administration : a model proposition
title_sort internal audit effectiveness in tax administration : a model proposition
publisher Akademia Baru
publishDate 2018
url http://repo.uum.edu.my/25742/1/JARBMS%2012%201%202018%2070%2078.pdf
http://repo.uum.edu.my/25742/
http://www.akademiabaru.com/arbms.html
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score 12.925488