Critical Evaluation of Internal Control Environment Situation of Nigeria Public Audit

• 作者: Adewumi Romoke Margaret
• 来源期刊: 现代会计与审计:英文版
• 学科: 经济
• 关键词: control ENVIRONMENT GOVERNMENT AUDIT NIGERIA
• 年，卷（期）: 2019,（9）
• 页码范围: 445-452
• 页数: 8页
• 分类号: F22

摘要

The importance of public audit is their ability to satisfy the citizenry that transparency and accountability of government operations help to reduce corruption to the barest minimum.However,full information has not been provided about the Nigeria public audit.The study critically examined internal control environment situation of public audit in Nigeria.Through observation,the study discovered a significant impact of internal control environment on public audit practices.The study concluded Nigeria public audit information relevance depends on the strength of internal control environment.To strengthen public audit quality,the study recommends a review of existing practices and research on collaboration of policy-makers;academia,private and public audit sector so that citizenry can enjoy the benefit of audit creation.