Internal audit performance in tax administration: a case study on federal inland revenue service of Nigeria

• Main Author: Gurama, Zakariya’u
• Format: Thesis
• Language: English; English; English
• Published: 2019
• Subjects: HF5667 Professional Ethics. Auditors.; HJ4771.6 Income Tax. Tax Returns.
• Online Access: https://etd.uum.edu.my/9495/1/depositpermission_s901246.pdf; https://etd.uum.edu.my/9495/2/s901246_01.pdf; https://etd.uum.edu.my/9495/3/s901246_references.docx; https://etd.uum.edu.my/9495/
• Institution: Universiti Utara Malaysia

This study focuses on internal audit in Nigerian tax administration from both perspectives of efficiency and effectiveness which was not studied by previous researchers. The objectives of this study are: (i) to understand the internal audit inputs required for internal audit performance in Nigerian...