International records / OpenAlex research

INTERNAL AUDITING AND FINANCIAL PERFORMANCE OF LISTED INSURANCE FIRMS IN NIGERIA

Despite growing pressure from stakeholders for greater transparency, many insurance firms struggle to integrate internal auditing into their decision-making processes. This study therefore examined the effect of internal auditing on financial performance of listed insurance firms in Nigeria with specific attention on the effect of operational audit, compliance testing and risk assessment on financial performance among the firms. The study employed ex-post facto research design on a population of 21 listed insurance firms in the Nigerian Exchange Group as of December 31, 2023 over a period of 1…