CONCEPTUAL ASSESSMENT OF SKILLS AND TRAITS REQUIRED BY AUDIT PERSONNEL IN LOCAL GOVERNMENTS AREAS OF NIGERIA
Ahmed Audu Maiyaki, PhD and Abubakar Umar Adam
Volume 7 Issue 1
Abstract
Audit function is very vital in every organization for it ensures effective check and balances. This leads to due-diligence and better management of organizations. When the organization manages its risk efficiently, it has the key to its success. Be as it may, audit function is even more important in the public sector where public servants in Nigeria exhibits nonchalant attitude in their jobs.The purpose of this paper is to assess the skills and traits required by internal auditor personnel in local government areas in Kano state. Through desk research, the paper reviewed a number ofrelated literature. After critical review and assessment it was concluded that local government audit personnel, in line with international standards, have to possess certain skills and traits for effective conduct of their jobs.It was recommended that audit personnelrequire: professional qualification; autonomy; better package among others for better performance.
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