Impact ofInternal Auditing on the Efficient Management of Manufacturing Industry in Nigeria (A study of Nigerian Bottling Company) Enugu:- Umezuruike Chigozie E
ABSTRACT
This research examined the effect of internal
auditing on the efficient management of manufacturing industries in Nigeria: A
study of Nigeria bottling company Enugu. The specific indicators of the sampled
company and to establish the relationship between internal audit and efficient
management of Bottling Company Enugu. The study used survey research approach
such as percentages and frequencies as well as various instruments of data
collection. The results showed that the efficiency indicators of internal audit
are financial efficiency as evidenced with 25.39%, efficiency of operations
with 53.97%, accountability with 17.46 % and goals attained with 3.17% of
respondents. Findings showed that there is indeed a strong positive
relationship between internal audit and efficient management at a Pearson
correlation coefficient ofr = 0. 732 and p = 0.01. Since r > 0.1, this
implies that internal audit affects efficiency by 73.2% and 27.8% by other
factors. From the discussion of findings, the study concludes that the quality
of audit work has a significant positive effect on efficient management of
Nigerian bottling company Enugu. The recommendations were provided stating that
the recruitment systems should be streamlined so that recruitment is done of
employees who are qualified in their respective areas regardless of their
connections and the management of the Nigerian Bottling company should create
the chartered institute of auditing for growing up the professional auditor
with better function of audit
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UMEZURUIKE, E (2026). Impact ofInternal Auditing on the Efficient Management of Manufacturing Industry in Nigeria (A study of Nigerian Bottling Company) Enugu:- Umezuruike Chigozie E. Mouau.afribary.org: Retrieved Jan 09, 2026, from https://repository.mouau.edu.ng/work/view/impact-ofinternal-auditing-on-the-efficient-management-of-manufacturing-industry-in-nigeria-a-study-of-nigerian-bottling-company-enugu-umezuruike-chigozie-e-7-2
EZEKIEL, UMEZURUIKE. "Impact ofInternal Auditing on the Efficient Management of Manufacturing Industry in Nigeria (A study of Nigerian Bottling Company) Enugu:- Umezuruike Chigozie E" Mouau.afribary.org. Mouau.afribary.org, 08 Jan. 2026, https://repository.mouau.edu.ng/work/view/impact-ofinternal-auditing-on-the-efficient-management-of-manufacturing-industry-in-nigeria-a-study-of-nigerian-bottling-company-enugu-umezuruike-chigozie-e-7-2. Accessed 09 Jan. 2026.
EZEKIEL, UMEZURUIKE. "Impact ofInternal Auditing on the Efficient Management of Manufacturing Industry in Nigeria (A study of Nigerian Bottling Company) Enugu:- Umezuruike Chigozie E". Mouau.afribary.org, Mouau.afribary.org, 08 Jan. 2026. Web. 09 Jan. 2026. < https://repository.mouau.edu.ng/work/view/impact-ofinternal-auditing-on-the-efficient-management-of-manufacturing-industry-in-nigeria-a-study-of-nigerian-bottling-company-enugu-umezuruike-chigozie-e-7-2 >.
EZEKIEL, UMEZURUIKE. "Impact ofInternal Auditing on the Efficient Management of Manufacturing Industry in Nigeria (A study of Nigerian Bottling Company) Enugu:- Umezuruike Chigozie E" Mouau.afribary.org (2026). Accessed 09 Jan. 2026. https://repository.mouau.edu.ng/work/view/impact-ofinternal-auditing-on-the-efficient-management-of-manufacturing-industry-in-nigeria-a-study-of-nigerian-bottling-company-enugu-umezuruike-chigozie-e-7-2