Connecting Competency in Internal Audit with Tax Administration Performance: A Case Study of the Nigerian Tax Authority

• Main Authors: Gurama, Zakariya’u, Mansor, Muzainah
• Format: Article
• Language: English
• Published: UUM Press 2021
• Subjects: HF5601 Accounting
• 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
• Institution: Universiti Utara Malaysia

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...