Dimensions of Internal Audit Quality and Performance of Local Governments in Nigeria

  •  Obal Usang    
  •  Basariah Salim    


The study examined the influence of the dimensions of internal audit quality on the performance of local governments in Nigeria. A total of 301 heads of internal audit unit of Nigeria local governments responded to the survey. Robust regression analysis was conducted using the Stata software and the results show that internal audit competence, training and development, organizational independence, and management support for internal audit had significant positive relationship with local government performance while internal audit quality of work performed, though positive, had no significant relationship with local government performance in Nigeria. Furthermore, management support towards internal audit had more influence on local government performance. Therefore a commitment on the part of local government administrators towards strengthening the quality of internal audit will contribute more towards remedying some performance failures currently being faced.

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