Description
Abstract
This study is on the evaluation of internal audit with particular references to a tertiary institution. The researcher uses primary data, the questionnaire was administered to the staff of the internal audit unit of the federal university of technology, Minna. Correlation techniques were employed to analyse the data collected and the hypothesis test using chi-square. The study revealed that staff incentive, management interference in internal audit activities must be effective and efficient to improve the practice of internal control system and audit should be independent of the management to carry out its activities effectively which in turns imply success for the organization.
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