Internal audit functions: an empirical study of public and private sectors in Nigeria

• Main Authors: Madawaki, Abdulkadir, Ahmi, Aidi, Ahmad, Halimah @ Nasibah
• Format: Article
• Language: English
• Published: OMJP Alpha Publishing 2018
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/26129/1/IPJAS%202%201%202018%2026%2037.pdf; http://repo.uum.edu.my/26129/; http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/1

The study examines the similarities and differences between the private and public sectors internal audit functions in Nigeria. The features examined include the hierarchical position of the internal audit functions, outsourcing of internal audit activities, reporting relationship of the internal au...