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Internal Audit and Risk Management in Nigeria’s Public Sector

This study examines the relationship between internal audit and risk management in ten selected MDAs in Rivers State. Data were generated with the aid of necessary information collected from the study through the cross-sectional survey via copies of questionnaire administered. A total population size of 150 and sample size of 109 was determined using Taro Yamane ‘s formula at 0.05 level of significance. Also, 109 copies of questionnaire were distributed to the respondents, while 90 copies were completed and retrieved. The instruments were validated with reliability above 0.7 co-efficient, usin…

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    from https://iiardjournals.org/get/JAFM/VOL. 12 NO. 4 2026/INTERNAL AUDIT AND RISK MANAGEMENT 219-237.pdf