EFFECT OF THE INTERNAL AUDIT FUNCTIONS ON CORPORATE EFFICIENCY

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EFFECT OF THE INTERNAL AUDIT FUNCTIONS ON CORPORATE EFFICIENCY
EFFECT OF THE INTERNAL AUDIT FUNCTIONS ON CORPORATE EFFICIENCY

Abstract

 

The aim of this research work is to examine the effect of internal audit function on corporate efficiency with particular reference to First Bank Nig Plc. The researcher evaluated the impact of internal audit function on the profitability of First Bank Nig Plc. Determined the types and causes of fraudulent practices in First Bank Nig Plc. Determined the impact of internal audit function in the development of Nigerian banking industry. Data for the study were sourced from two main sources which include Primary and Secondary sources of data Collection. Primary data: questionnaires and oral interviews were used to collect information from the respondents. Secondary data: journals, and other relevant materials relating to the area of my investigation will be review. Extensive literature review was carried out on the direct literature and indirect literature on books, journals and past works. The research instrument used in this study includes oral interview and questionnaire. The questionnaire is structural as to contain both close and open ended question. Simple tables and percentages were used in treatment of data. Chi-square was used in testing the hypotheses. At the end the researcher found out that Internal auditing has significant impact on the profitability of bank in Nigeria.  It was also observed that internal auditor has significant impact on the profitability of First Bank Nig Plc. The researcher also discovered that there are different types of fraudulent practices in First Bank Nig Plc. It was observed that internal auditor has significant impact on the development of Nigerian banking industry. The researcher equally observed that there are so many problems hindering the service provided by internal auditors in Nigeria Banking industry. Based on the findings the researcher recommends that officer that post entry should not be responsible for the checking Movement of cashiers and clerks especially those that handle sensitive transactions. There should be development of a good organization structure and career opportunity for staff for staff so as to have dedicated loyal staff and contented with force.  Staff of the organization should be competent, honest and high moral character.  Good training programme is important for staff at all levels.  Supervision method should be developed. All transaction should have authorization by appropriate offices.

EFFECT OF THE INTERNAL AUDIT FUNCTIONS ON CORPORATE EFFICIENCY

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The aim of this research work is to examine the effect of internal audit function on corporate efficiency with particular reference to First Bank Nig Plc. The researcher evaluated the impact of internal audit function on the profitability of First Bank Nig Plc. Determined the types and causes of fraudulent practices in First Bank Nig Plc. Determined the impact of internal audit function in the development of Nigerian banking industry. Data for the study were sourced from two main sources which include Primary and Secondary sources of data Collection. Primary data: questionnaires and oral interviews were used to collect information from the respondents. Secondary data: journals, and other relevant materials relating to the area of my investigation will be review. Extensive literature review was carried out on the direct literature and indirect literature on books, journals and past works. The research instrument used in this study includes oral interview and questionnaire. The questionnaire is structural as to contain both close and open ended question. Simple tables and percentages were used in treatment of data. Chi-square was used in testing the hypotheses. At the end the researcher found out that Internal auditing has significant impact on the profitability of bank in Nigeria. It was also observed that internal auditor has significant impact on the profitability of First Bank Nig Plc. The researcher also discovered that there are different types of fraudulent practices in.. accounting project topics

EFFECT OF THE INTERNAL AUDIT FUNCTIONS ON CORPORATE EFFICIENCY

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