Browsing by Author "Oluwasola Abosede FAMILONI"

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    Internal Audit Quality and Public Sector Performance in Nigeria
    (Lead City University, Ibadan, 2024-12) Oluwasola Abosede FAMILONI
    The objective of the study is to examine the effect of internal audit quality and public sector performance accountability in Nigeria. The study examined the relationship that exist between internal audit quality, internal audit monitoring, internal audit control and internal audit competence on public sector performance accountability in Federal Inland Revenue Service. In the study, primary data was utilised through administration of 385 copies of questionnaire to respondents in Federal Inland Revenue Service but 320 copies were received which is 83.1%. The results showed that respondents were majorly male which is 71.3%. While major respondents are within the age of 31-40 years , which is 85.6% Simple percentage, descriptive statistics and categorical (general) least square were used as data analysis techniques. The findings showed that there is significant combined influence of Internal audit competence, internal audit control, Internal audit monitoring and internal audit quality on public sector performance accountability in Federal Inland Revenue Service. The result indicated that internal audit control, internal audit competence, internal audit monitoring and internal audit quality are crucial in Federal Inland Revenue Service performance accountability. Furthermore, the study examined tax administration and its impact on revenue generation, highlighting the role of tax audit mechanisms as essential for monitoring tax collection effectively. Key Words: Internal audit quality, Public sector, Performance accountability in Nigeria. Word Count: 276