publication . Article . 2017

Internal audit function: a comparison between private and public sector in Nigeria

Aidi Ahmi; Halimah Nasibah Ahmad; Abdulkadir Madawaki;
Open Access
  • Published: 01 Jan 2017 Journal: SHS Web of Conferences, volume 34, page 1,004 (eissn: 2261-2424, Copyright policy)
  • Publisher: EDP Sciences
This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of internal audit with external auditor. The study is based on a survey of internal audit managers and chief internal auditors in private and public sector entities in Nigeria. The results revealed that there is no much difference in hierarchical rank of internal audit function in both sectors. While the results showed that differences exist in the reporting status between internal audit in the two sectors with privat...
free text keywords: Social Sciences, H, Audit working papers, Audit plan, Business, Information technology audit, Internal audit, Audit, Chief audit executive, Audit evidence, Joint audit, Accounting, business.industry
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