FACTORS AFFECTING INTERNAL AUDIT EFFECTIVENESS IN THE NIGERIAN PUBLIC SECTOR

Authors

  • Abubakar Muhammed Samir Ikoojo Department of Accounting, Nasarawa State University, Keffi
  • Jacob Ojobo Ame, PhD Department of Accounting, Nasarawa State University, Keffi
  • Ismaila Olotu Abdullahi, PhD Department of Accounting, Nasarawa State University, Keffi

Keywords:

Internal Audit effectiveness, Management support, Audit independence, Organizational culture, Training and development

Abstract

This study seeks to investigate the factors affecting the effectiveness of internal audit effectiveness in the Nigerian public sector. Data was gathered using questionnaires, which were distributed among the internal auditors and the management staff of the ministry of science and technology in 2024, and 99 responses was received. The data were analyzed with the use of SPSS 23. The results of the study showed that management support, auditor’s independence, organizational culture, all had positive and significant relationship with Internal audit effectiveness, while training and development had a positive but not significant
relationship with the IAQ in the Nigerian public sector.

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Published

2025-11-27

How to Cite

Ikoojo, A. M. S. . . . ., Ame, J. O. ., & Abdullahi, I. O. . (2025). FACTORS AFFECTING INTERNAL AUDIT EFFECTIVENESS IN THE NIGERIAN PUBLIC SECTOR . Kashere Journal of Accounting and Finance, 5(2), 38–51. Retrieved from https://www.kajaf.com.ng/index.php/kajaf/article/view/73

Issue

Vol. 5 No. 2 (2025): Kashere Journal of Accounting and Finance

Section

Articles

License

Copyright (c) 2026 Abubakar Muhammed Samir Ikoojo , Jacob Ojobo Ame, PhD , Ismaila Olotu Abdullahi, PhD

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.