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Asian Journal of Economics, Business and Accounting, ISSN: 2456-639X,Vol.: 7, Issue.: 3


Integrated Internal Audit Model for Effective Internal Auditing Performance in Nigerian Tax Administration


Zakariya’u Gurama1* and Muzainah Mansor2

1Department of Accounting, Faculty of Arts and Social Sciences, Gombe State University, Gombe P.M.B. 127, Tudun Wada, Nigeria.

2School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia.

Article Information


(1) Dr. Mehmet Akif Destek, Department of Economics, Faculty of Economics and Administrative Sciences, Gaziantep University, Turkey.


(1) Elżbieta Szczepankiewicz, Poznan University of Economics and Business, Poland.

(2) Jolanta Maria Ciak, WSB University, Poland.

Complete Peer review History: http://www.sciencedomain.org/review-history/25438


This study aimed to develop a model that can improve the internal audit performance in tax administration. To achieve its objectives, the literature on internal audit performance models were reviewed and analyzed. Internal audit cannot perform efficiently and effectively without understanding the necessary needs of the auditors such as input, process and output that can determine the outcome impact of the auditing function. Therefore, one approach to improve internal audit effectiveness is to develop a good model that can explain the required components that would improve the performance of the auditing function. This study developed a model called ‘Integrated Internal Audit Model’ for effective internal audit performance. The model aimed to improve internal audit efficiency and effectiveness in tax administration in Nigeria.

Keywords :

Internal audit; efficiency; effectiveness; model; Nigeria.

Full Article - PDF    Page 1-7

DOI : 10.9734/AJEBA/2018/42596

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