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  • 标题:Relationship between Internal Audit and Organization’s Performance: Evidence From Money Deposit Banks in Nigeria
  • 本地全文:下载
  • 作者:Lawal Babatunde Akeem ; Lawal Busayo Olawumi ; Ayooluwa Olotu Ajayi-Owoeye
  • 期刊名称:Management Science and Engineering
  • 印刷版ISSN:1913-0341
  • 电子版ISSN:1913-035X
  • 出版年度:2019
  • 卷号:13
  • 期号:1
  • 页码:5-11
  • DOI:10.3968/11348
  • 出版社:Canadian Research & Development Center of Sciences and Cultures
  • 摘要:Businesses exist because of the need of investors and entrepreneurs, employees and suppliers of an organization to enable or make their money work for them. This paper examined the relationship between internal audit and sustainable performance in Money Deposit Banks in Nigeria. The objectives of the study are to examine the relationship between internal audit functions and organization performance and to determine the relationship between internal audit procedures and organization performance in money deposit banks in Nigeria. The study employed descriptive research design. The population of the study comprised of all the money deposit banks in Nigeria. The target population of the study was guaranty trust bank located in the south western part of Nigeria specifically in Ogun state. The sampling technique adopted for this study was the purposive sampling. The sampling frame was forty personnel consisting of fifteen audit personnel, twenty accounting officers and five audit trainees within Guaranty Trust Bank Sango Ogun State. Data were collected using primary data through the administering of questionnaire to the respondents. Multiple regression was used in the study to test the relationship between the independent variables and dependent variable. The result from the findings showed that there exist a positive relationship between the independent variables and the dependent variable. The study therefore recommended that organizations should adopt the internal audit functions and comply with the internal audit procedures in order to improve the performance..
  • 其他摘要:Businesses exist because of the need of investors and entrepreneurs, employees and suppliers of an organization to enable or make their money work for them. This paper examined the relationship between internal audit and sustainable performance in Money Deposit Banks in Nigeria. The objectives of the study are to examine the relationship between internal audit functions and organization performance and to determine the relationship between internal audit procedures and organization performance in money deposit banks in Nigeria. The study employed descriptive research design. The population of the study comprised of all the money deposit banks in Nigeria. The target population of the study was guaranty trust bank located in the south western part of Nigeria specifically in Ogun state. The sampling technique adopted for this study was the purposive sampling. The sampling frame was forty personnel consisting of fifteen audit personnel, twenty accounting officers and five audit trainees within Guaranty Trust Bank Sango Ogun State. Data were collected using primary data through the administering of questionnaire to the respondents. Multiple regression was used in the study to test the relationship between the independent variables and dependent variable. The result from the findings showed that there exist a positive relationship between the independent variables and the dependent variable. The study therefore recommended that organizations should adopt the internal audit functions and comply with the internal audit procedures in order to improve the performance.
  • 关键词:Internal auditing functions;Internal auditing practices;Sustainable performance;Employees;Investors;Organization
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