Odum Library
dc.contributor.author | Nwachukwu, Chijioke Horace | |
dc.date.accessioned | 2017-06-08T17:25:32Z | |
dc.date.available | 2017-06-08T17:25:32Z | |
dc.date.issued | 2017-06 | |
dc.identifier.citation | Nwachukwu, Chijioke Horace. "Assessing Efficiency in Public Organizations: The Role of the Internal Audit Function," Ph.D. diss. Valdosta State University, 2017. http://hdl.handle.net/10428/2856. | |
dc.identifier.other | C3ABD60E-A59C-B2B2-4B8B-90BF5903A7D2 | UUID |
dc.identifier.uri | http://hdl.handle.net/10428/2856 | |
dc.description.abstract | The growth and evolution of the Internal Audit Function (IAF) into management’s partner in navigating the risks and opportunities of today’s global political economy cannot be understated. Internal auditors play a critical role in assessing, identifying, and helping management mitigate the many risks that may hinder an organization from achieving its objectives. With divergent skills and a focus on adding and preserving value, IAF has been an independent adviser to management on everything from fast changing technology and new markets to compliance with global regulations. The intent of this study is to review the impact of IAF on public organizations. It aims to use quantitative information to contribute to the literature on the effect of the internal audit on the efficiency of programs and processes within organizations. Previous studies have mostly concentrated on the qualitative persuasion of measurement, but this study will also include quantitative information as a means of deepening the understanding of the political, social, and most importantly the financial benefits that accrue to public organizations as a result of audit recommendations made by IAF. Quantitative acceptance and implementation percentages, as well as projected savings that accrue from IAF’s recommendation, were used to calculate the IAF’s financial effect on public organizations. The information contained in this study explains the importance of IAF and supports the hypothesis that IAF has a positive impact on the efficiency and effectiveness of organizational activities and on the reduction of fraudulent activities through the financial and operational savings attributable to IAF recommendations. The statistical analysis will show that IAF activities have a positive correlation with the increased efficiency of public organizations. | en_US |
dc.description.tableofcontents | Chapter I. INTRODUCTION 1 | Problem Statement 7 | Purpose of Study 11 | Theory 15 | Chapter II. LITERATURE REVIEW 21 | History and Evolution of Internal Audit Function 22 | Legislative Changes and Non-Binding Pronouncements That Have Impacted the Salience of IAF 27 | Other Factors and Current Events That Highlight the Importance of IAF 33 | Difference between Internal and External Auditing 36 | Value of Internal Auditing in the Public Sector 39 | Theoretical Dispute: Audit and Auditability 49 | IAF’s Impact on Efficiency in the Public Sector 53 | Assurance Services 55 | Risk Identification and Assessment 58 | Role of IAF in Fraud Prevention, Detection, and Investigation 61 | Internal Controls 62 | Consulting or Non-Audit Services 63 | Chapter III. METHODOLOGY 66 | Research Design 68 | Data Source 68 | Outcome Variables 72 | Analytical Procedures 73 | Regression Analysis 76 | Hypothesis I 77 | Hypothesis 2 80 | Hypothesis 3 84 | Chapter IV. RESULTS 89 | Findings for Hypothesis 1 89 | Findings for Hypothesis 2 89 | Findings for Hypothesis 3 90 | Chapter V. CONCLUSION 92 | Limitations 93 | Ethical Concerns 94 | REFERENCES 96 | | en_US |
dc.language.iso | en_US | en_US |
dc.subject | Auditing, Internal | en_US |
dc.subject | Auditing | en_US |
dc.subject | Auditing--Standards | en_US |
dc.subject | Risk management consultants | en_US |
dc.subject | Risk assessment | en_US |
dc.subject | Quality assurance--Standards | en_US |
dc.title | Assessing Efficiency in Public Organizations: The Role of the Internal Audit Function | en_US |
dc.type | Dissertation | en_US |
dc.contributor.department | Public Administration in the Department of Political Science of the College of Arts and Sciences | en_US |
dc.description.advisor | Allen, Lee | |
dc.description.committee | Bamfo, Napoleon | |
dc.description.committee | Seamon, Fred | |
dc.description.degree | D.P.A. | en_US |
dc.description.major | Public Administration | en_US |