International Journal of Advanced Multidisciplinary Research and Studies
Volume 2, Issue 3, 2022
Dangers in administrative control of internal audit function in selected public organizations in Nigeria
Author(s): Omimakinde JA, Babalola OO, Ojo-Emmanuel GO, Ajibode FA
Abstract:
Effective administrative control of internal audit in public organizations plays an important role in ensuring that objectives are achieved, corruptions are reduced and it further actualizes the standard of excellence in the organisation’s financial operations. However, such role is often open to abuses due to the nature of organisational modus operandi and institutional hierarchy. Therefore, this paper examined the dangers of administrative control of internal audit and defines the key elements needed to minimize administrative excesses as regards internal auditing in public sector organizations. It also highlights the roles of chief executives and internal auditors as regards their independency and objectivity. This study emphasizes the reporting function of internal auditors as a first line whistle-blower and the importance of allowing them to perform their functions without undue interferences.
Keywords: Administrative Control, Internal Audit Function, Public Organization
Pages: 422-430
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