SOCIO-DEMOGRAPHIC CHARACTERISTICS OF INTERNAL AUDITORS AS PREDICTORS OF INTERNAL AUDIT QUALITY IN FEDERAL UNIVERSITIES IN NIGERIA
Suleiman Muhammad Bello
Volume 9 Issue 2
Abstract
The study examines socio-demographic variables comprising of gender, qualification, experience and professional certification as predictors of internal audit quality in public universities in Nigeria. The study used 313 samples of senior staff in the audit department from 40 federal universities that were drawn proportionally from the respective universities. Questionnaire instrument with 5 point Likert scale was used as data collection instrument with satisfactory level of internal consistency above .70. The results show that experience and professional certification were significant predictors whereas gender and qualification were not. It is therefore concluded that experience and professional certification are the active predictors of internal audit quality in the universities in Nigeria. Therefore, it is recommends that universities should device mechanisms of improving staff training and professional development of staff for better performance. Keywords: Socio-Demographics, Internal Audit, Public University, Internal Audit Quality
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