International records / OpenAlex research

Internal Audit and Efficient Service Delivery of GBEs in Nigeria

Despite the existence of internal audit practices, inefficient performance is fast becoming the hallmark of the Nigeria Government Business Enterprises (GBEs). This study therefore examined the effect of internal audit practices on efficient service delivery of GBEs in Ogun State, Nigeria. Anchored on Contingency Theory, the study investigated three dimensions of internal audit: auditor independence, auditor competency, and management support as determinants of cost-efficient service delivery. A survey research design was adopted, targeting a population of 2,235 personnel across fifteen GBEs i…