International Journal of Accounting Research

Omolaye KE

Publications

• Research Article
  The Role of Internal Auditing In Enhancing Good Corporate Governance Practice in an Organization
  Author(s): Omolaye KE and Jacob RBOmolaye KE and Jacob RB
  
  Corporate governance has been recognized as an indispensable factor in ensuring sound financial reporting and deterring misappropriations of capital in an organization. The growth of corporate governance has been of immense help to the internal audit function and has raised it to a professional status by emphasizing the benefits of independent judgment and objectivity in reporting. Internal auditing serves as a monitoring device, the organizational policeman and watchdog, thus, an integral component of corporate governance. The aim of this research is to examine the role of internal auditing in enhancing good corporate governance practice in the banking sector in Nigeria with focus on performance and to possibly provide guidance on strengthening the internal audit function in corporate governance. The aim was achieved through a critical review of related literature and the implementat.. View More»
  DOI: 10.4172/2472-114X.1000174

  Abstract PDF