INTERNAL AUDIT EFFECTIVENESS IN THE PUBLIC HEALTH SECTOR IN SOUTH- SOUTH NIGERIA

Enya, Francis Ejeje! Inyang, Ethel Ohanya!! Efiong Eme Joel!!!
DEPARTMENT OF ACCOUNTING, FACULTY OF MGT. SCIENCES, UNIVERSITY OF
CALABAR. CALABAR, CROSS RIVER STATE NIGERIA
E-Mail: enyafrancisejeje4pdd@gmail.com/ethelinyang@gmail.com
GSM: 08066935105, 08066013058, 08063478859

ABSTRACT
The internal audit function is an essential part of an organization, which if functioning effectively should
ensure transparency, accountability, and efficient service delivery. In recent times, the public health sector
has become the focus of debate among stakeholders who decry the poor state of health facilities, poor
service delivery, misappropriation of funds, misuse/mismanagement of assets, fraud. This has resulted in
an increase in private hospital patronage as patients prefer private hospitals to public hospitals. The major
objective of this study is to assess those attributes that influence internal audit effectiveness in the Nigerian
public health sector. The study employed survey research in examining and understanding the problem.
For the purpose of this study, the main form of data collection was series of interview with the internal
auditors of the sample public health sectors and a structured questionnaire. The result reveals that Auditors
independence, Internal audit quality, Management support, Auditee attributes and Organizational setting
positively influences internal audit effectiveness. It was concluded that, for audit of any kind to be successful
in achieving its potential, it needs to operate in an environment where transparency and public
accountability are normal occurrences. The study recommended that, the internal auditor should have
maximum independence from the ministry they work in. The internal audit activities must be positioned in
such a way that it may obtain cooperation from ministry, have free unrestricted access to all functions,
records, property and personnel including those charged with governance. Management must ensure that
the right controls are in place to monitor and measure business practices and behavior, that the right
management team is put together, and the culture includes an enterprise wide commitment to understanding
and embracing corporate values.
KEYWORDS: Internal audit effectiveness, auditor independence, Internal audit quality, Management
support, Auditee attributes and Organizational setting

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https://afra.org.ng/wp-content/uploads/2022/03/pro2019032.pdf

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