CONNECTING COMPETENCY IN INTERNAL AUDIT WITH TAX ADMINISTRATION PERFORMANCE: A CASE STUDY OF THE NIGERIAN TAX AUTHORITY

  • Zakariya’u Gurama Department of Accounting, Faculty of Arts and Social Sciences, Gombe State University, Gombe, Nigeria
  • Muzainah Mansor Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia

Abstract

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 (FIRS) Nigeria. The collected data was analysed using Nvivo qualitative software. The findings of the study show that qualification, knowledge and skills are the three major indicators of internal auditors’ competency in performing effective auditing functions in tax administration. This study implies that to achieve a successful performance of internal auditing in the 74 Journal of Business Management and Accounting, Vol. 11, Number 2 (July) 2021, pp:73–94 FIRS, competent internal audit staffs are highly needed for effective internal auditing performance.

Published
2021-07-29
How to Cite
GURAMA, Zakariya’u; MANSOR, Muzainah. CONNECTING COMPETENCY IN INTERNAL AUDIT WITH TAX ADMINISTRATION PERFORMANCE: A CASE STUDY OF THE NIGERIAN TAX AUTHORITY. Journal of Business Management and Accounting, [S.l.], v. 11, n. 2, p. 73-94, july 2021. ISSN 2636-9249. Available at: <http://e-journal.uum.edu.my/index.php/jbma/article/view/15619>. Date accessed: 19 jan. 2022. doi: https://doi.org/10.32890/jbma2021.11.2.5.
Section
Articles