Internal audit dimensions, top management support, organizational performance, Nigerian federal universities.


The study examines the moderating effects of top management support in the relationship between internal quality dimensions and organizational performance in Nigerian federal universities. The study employed a sample of internal audit staff at senior level from 40 federally owned universities in Nigeria where 400 samples have been drawn for the analysis.  Questionnaire instrument was used in generating the data having subjected to Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) aimed at establishing underlying dimensions. The data was collected and analysed using inferential statistics and the findings revealed that interaction of internal audit competence, internal audit independence, and internal audit size, with top management support significantly and positively influence organization performance of Nigerian federal universities. The findings provide ground for new policy initiatives to strengthen internal audit and enriched the literature by providing the moderating effect of top management support as instrumental to organizational performance. It is therefore recommended that internal audit competence internal audit independence and internal audit size should be given more attention and mechanism through which these qualities can be employed and sustained for more internal audit service delivery and efficiency in Nigerian federal universities.

Full Text : PDF

  1. ​​​​​​Abdulkareem, A. Y., & Oyeniran, S. (2011). Managing the performance of Nigerian universities for sustainable development using data envelopment analysis. International Journal of Academic Research in Business and Social Sciences, 1, 1-.12
  2. Achua, J. K., & Ogunjoboun, F. I. (2014). Imperative of value-for-money internal Auditing in Nigerian universities. The Nigerian Accountant, 47(1)
  3. Ali, M., & Rusjan, B. (2011). Material relevance of internal audit: Business benefit of using ISO 9000 international as a managerial tool. Total Quality Management Journal.23(3).
  4. Al-Twaijry, A. A., Brierley, J. A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507-531.
  5. Alzeban, A., & Gwilliams, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
  6. Alzeban, A., & Sawan, N. (2013). The role of internal audit function public sector in Saudi Arabia public sector. African Journal of Business Management, 7(6), 443-454.
  7. Albrecht, S & Travaglione, A. (2003). Trust in Public sector senior management. International Journal of Human Resource Management, 14 (1).  
  8. Badara, M. A. S., & Saidin, S. Z. (2013). The relationship between audit experience and internal audit effectiveness in the public sector organizations. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 329-339.
  9. Baharuddin, Z., Shokiyah, A., & Ibrahim, M. S. (2014). Factors that contribute to the effectiveness of internal audit in public sector. International Proceedings of Economics Development and Research, 70, 126.
  10. Baron, R. M., & Kenny, D.A. (1986). The moderator- mediator variable distinction in social psychological research: conceptual, strategic and statistical consideration. Journal of Personality and Social Psychology, 51, 1173-1182. Doi: 10.1037/0022-3514.51.6.1173.
  11. Christopher, J. (2014). Internal audit Does it enhance governance in the Australian public university sector? Educational Management Administration & Leadership, 43(6), 954-971.
  12. Creswell, J. W. (2003). Research design.2nd edition, London, Thousand Oaks, CA.
  13. Demaki, G. O. (2011). Proliferation of codes of corporate governance in Nigeria and economic development. Business and Management Review,1(6), 1-7.
  14. Ejoh, N. O & Ejom, P. E. (2014). Effects of Internal Audit functions on the financial performance of Tertiary institution in Nigeria. International Journal of     Economic, Commerce and Management, 2(2).
  15. Endaya, K. E., & Hanefah, M. M. (2013). Internal audit effectiveness: An approach proposition to develop the theoretical framework. Research Journal of Finance and Accounting, 4(10), 92-102.
  16. Enofe, A. O., Mgbame, C. J., Osa-Erhabor, V. E., & Ehiorobo, A. J. (2013). The Role of Internal Audit in Effective Management in Public Sector. Management, 4(6).
  17. FareedMastan, P., Gameda, H., Rajeswari, P., & Muhammed, S. (2015). The Effectiveness of Internal Audit in Improving Organizational Performance: Case Study of Wollo University, Ethiopia, 2015. Indian Journal of Applied Research, 5(7).
  18. Farouk, M. A., & Hassan, S. U. (2014).Impact of audit quality and financial performance of quoted cement firms in Nigeria. International Journal of Accounting and Taxation, 2(2), 01-22.
  19. Gavrea, C., Ilies, L., & Stegerean, R. (2011). Determinants of organizational performance: The case of Romania. Management & Marketing, 6(2), 285.
  20. George, D., Karagiogos, T & Konstantinos, A. (2015). Factors associated with internal audit effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7(7), 113-122.
  21. Hair, J. F., Andersen, R. E., & Tatham, R. L. (2010). Multivariate data analysis (7thed.). Upper Saddle River, NJ: Pearson Prentice Hall.
  22. Institute of Internal Auditors (2012). Measuring internal audit effectiveness and efficiency. IPPF- Practice guide. Advisory Board.
  23. Inua, O. I., & Maduabum, C. (2014). Performance efficiency measurement in the Nigerian public sector: The Federal Universities Dilemma. Mediterranean Journal of Social Sciences, 5(20), 838.
  24. Kaplan, R. S., & Norton, D. P. (1996). Putting the balance score cards to work. Harvard Business Review, 134-147.
  25. Kiabel, B. D. (2012). Internal auditing and performance of government enterprises: a Nigerian study. Global Journal of Management and Business Research, 12(6).
  26. Lianne, D. (2011). Inquiry into finance company failure. Report of the Commerce Committee Presented at the House of Representative, Nigeria
  27. Mahzan, N., & Hassan, N. A. (2015).  Internal audit of quality in SS environment: perceptions on critical factors effectiveness and impact on organizational performance. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1), 92-102
  28. Modibo, S. A. (2015). Impact of internal audit unit on the effectiveness of internal control     system of tertiary educational institution on Adamawa state, Nigeria. International Journal of Humanities of Social Science and Education 2(5), 140-156. 
  29. Norwani, N. M., Zam, Z. M., & Chek, I. T. (2011). Corporate governance failure and its impact on financial reporting within chosen companies. International Journal of Business and Social Science, 2(21).
  30. Obeid, O. (2010). Evaluating the effectiveness of internal audit in Sudan. Internal Audit Conference Proceedings, 15.
  31. Okechukwu, A. U. and Kida, I. M.  (2011). Effectiveness of internal audit as instrument of improving public sector management.  Journal of Emerging Trends in Economics and Management Sciences, 2 (4).
  32. Radu, M (2012). Corporate governance, internal audit and environmental audit-the performance tools in Romanian companies. Accounting and Management Information Systems, 11(1), 112.
  33. Richards, P. J., Devinney, T. M., Yip, G. S., & Johnson, G. (2008). Measuring organizational performance as a dependent variable: Towards methodological best practice. Strategic Management Journal 5(2)
  34. Sekaran, U. (2003). Research Method for Business: A Skill Building approach.4th edition, New Jersey, John Wiley and Sons.
  35. Sekaran, U., & Bougie, R. (2010). Research Method for Business. A Skills Building Approach.5th edition, UK, John Wiley and Son.
  36. Shehu, M. (2014). Market Orientation, Knowledge Management, Entrepreneurial Orientation and Performance of Nigerian SME’s.  An Academic Thesis, University Utara Malaysia, 2014.
  37. Unegbu, A. O., & Kida, M. I. (2011). Effectiveness of internal audit as instrument of improving public Sector management. Journal of emerging trends in economics and management sciences, 2(4), 304-309.
  38. Ussahawanitchakit, A., & Intakhan, A. (2011). Audit professionalism, audit independence and audit effectiveness of CPAs in Thailand. International Journal of Business Research, 11(2), 1-11.
  39. Zaire, M. (2014).The effect of audit quality on the performance of listed companies in Tehran Stock Exchange. International Letters of Social and Humanistic Sciences, (21), 3-43.
  40. Zikmud, W. G., Babin, B. J., Carr, J. C., & Graffin, M. (2010). Business Research Method, 8th Edition, Canada: South – Western, Cengage Learning.