FACTORS AFFECTING THE PERFORMANCE OF THE INTERNAL AUDIT FUNCTION IN THE PUBLIC SECTOR

ABSTRACT

The study evaluated the factors affecting the performance of the internal audit function in the public sector in Edo state. The study adopts a cross-sectional survey research design in the collecting of data. The population of the study consists of internal public sector auditors in Edo state public service. A sample of 100 internal public sector auditors was selected using the convenience sampling technique. The study uses the percentage and the mean to describe the responses to the questions in the questionnaire. The research hypotheses were tested using the regression analysis. The study finds that both internal auditors working environment and auditors objectivity have a positive and significant relationship with the dependent variable. On the other hand auditors independence and auditors technical competence both have insignificant relationship with the dependent variable. The study recommends hat auditors working environment should be improved, auditors independence should be strengthened and auditors technical competences should be enhanced.