Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority
The aim of this study is to identify and analyse internal audit competency requirement for effective auditing performance in tax administration. To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal auditors of the Federal Inland Revenue Service...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
UUM Press
2021
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/29981/1/JBMA%2011%2002%202021%2073-94.pdf https://doi.org/10.32890/jbma2021.11.2.5 https://repo.uum.edu.my/id/eprint/29981/ https://e-journal.uum.edu.my/index.php/jbma/article/view/14710 https://doi.org/10.32890/jbma2021.11.2.5 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |