ABSTRACT
This study is to examine the effect of internal audit activities on the performance of banks in Nigeria. The specific objectives are; to investigate the impact of audit meetings on fraud detection in banks, to examine the impact of audit standards onfraud prevention and control in banks, to determine the impact of audit competency on accountability of banks. To achieve the objectives of the study survey research design was adopted. To test the hypotheses, simple regression analysis was used. The findings revealed that audit meetings significantly influencefraud detection in banks. Thefindings also revealed that there is a significant impact of audit standard on fraud prevention and control in banks. The study recommends that auditors should endeavor to be independence in the course of discharging their duties, they should not compromise when carry out audit work. That would affect the performance of banks in Nigeria. The study also recommends that auditors should ensure that they meet the necessary qualification as an auditor beforeembarking in an audit work that would enable them to be more reputable in their audit work.
TABLE OF CONTENTS
Title page
Declaration
Certification
Dedication
Acknowledgements
Table of contents
Abstract
CHAPTER ONE: INTRODUCTION
1.1 Background to the study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypotheses
1.6 Significance of the Study
1. 7 Scope of the study
1.8 Limitations of the study 6
1.9 Definition of Terms
CHAPTER TWO: REVIEW
2.1 Conceptual Framework OF RELATED LITERATURE
2.1.1 Determinants of Internal Audit 10
2.2 Theoretical Framework 14
2.3 Empirical Review 20
2.4 Gap in Literature
CHAPTERTHREE:METHODOLOGY
CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND DISCUSSION ON FINDINGS
4.1 Data Presentation 29
4.2 Data Analysis on Hypothesis one 29
4.3 Discussion on Findings 37
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of Findings 39
5 .2 Conclusion 39
5.3 Recommendation ..H)
REFERENCES
OGBONNAYAEBUBECHUKWU, M (2020). Effect Of Internal Audit Activities On Performance Of Banks In Nigeria (A Study Of Union Bank Plc Aba, Abia State). Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-activities-on-performance-of-banks-in-nigeria-a-study-of-union-bank-plc-aba-abia-state
MOUAU/ACC/B.SC./14/23000, OGBONNAYAEBUBECHUKWU. "Effect Of Internal Audit Activities On Performance Of Banks In Nigeria (A Study Of Union Bank Plc Aba, Abia State)" Mouau.afribary.org. Mouau.afribary.org, 01 Jun. 2020, https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-activities-on-performance-of-banks-in-nigeria-a-study-of-union-bank-plc-aba-abia-state. Accessed 30 Oct. 2024.
MOUAU/ACC/B.SC./14/23000, OGBONNAYAEBUBECHUKWU. "Effect Of Internal Audit Activities On Performance Of Banks In Nigeria (A Study Of Union Bank Plc Aba, Abia State)". Mouau.afribary.org, Mouau.afribary.org, 01 Jun. 2020. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-activities-on-performance-of-banks-in-nigeria-a-study-of-union-bank-plc-aba-abia-state >.
MOUAU/ACC/B.SC./14/23000, OGBONNAYAEBUBECHUKWU. "Effect Of Internal Audit Activities On Performance Of Banks In Nigeria (A Study Of Union Bank Plc Aba, Abia State)" Mouau.afribary.org (2020). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-internal-audit-activities-on-performance-of-banks-in-nigeria-a-study-of-union-bank-plc-aba-abia-state