Impact of Internal Audit on Internal control of Public and Private Universities in Nigeria: A study of Selected Universities in South West Nigeria

Adetoso, Jonathan Adegoke, Akinselure, Oluwafemi Philip


Over the years, internal audit has been the major strategy adopted by management of many organisations to achieve its lofty organisational objectives in an efficient and effective way. This study is basically about internal audit as a tool for strengthening the internal control in public and private universities in Nigeria. The study uses Descriptive statistic of frequency tables and percentages with Inferential statistic of Chi-square in SPSS (i.e. Statistical package for social sciences, version 20) to analyse the 150 questionnaires that were distributed. The result of the analysis shows that internal audit  is effective for strengthening the internal control in private and public universities, Based on the findings, the study, recommends that management should ensure regular review of the internal audit activities so to strengthen its  controls.

Keywords: Internal control, internal audit, organisation, financial crime, financial irregularities

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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