THE EFFECT OF INTERNAL AUDITING ON THE PERFORMANCE OF A COMPANY (A CASE STUDY OF ZENITH BANK, AGBOR, DELTA STATE)
Abstract
This study examines the effect of internal auditing on the performance of a company, using Zenith Bank, Agbor Branch, Delta State as a case study. Internal auditing plays a vital role in ensuring effective internal control, risk management, and compliance with organizational policies. The study adopted a survey research design, using questionnaires as the primary instrument for data collection. Data obtained were analyzed using simple percentage and descriptive methods. Findings revealed that effective internal auditing improves financial performance, enhances operational efficiency, and reduces fraud in the organization. The study concludes that a strong internal audit system positively influences organizational performance and recommends continuous strengthening of internal audit functions in companies.
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