DETERMINANTS OF INTERNAL AUDIT EFFECTIVENESS IN FEDERAL UNIVERSITY GASHUA, YOBE STATE, NIGERIA
Abstract
The study assessed the determinants of internal audit effectiveness in federal university Gashua, Yobe State, Nigeria. The study obtained data through the use of questionnaire which was administered to 66 respondents in federal university Gashua. The study analysed the data collected using multiple regression analysis. The findings revealed that auditor independence has a significant positive effect on internal audit effectiveness; similarly, management support and effectiveness of internal audit function are significantly correlated; in addition, competent leadership has a significant positive effect on internal audit effectiveness. The study therefore, recommended among others that the management of the university should provide modern tools and equipment necessary in order to support the internal auditors in carrying on their assignments and day-to-day engagements in line with the modern technology trends of today’s world which will help in time saving as well as resources.
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