Organizational Governance Maturity and Its Impact on Internal Audit Activity

Abstract

This paper examined organizational governance maturity and its impact on internal audit activities of public establishments in Edo state. To achieve this, the paper gathered relevant data from a primary source with the aid of duly administered questionnaire to audit staff of public enterprises in Benin city, Edo State. However, the ordinary least square statistical techniques were used to analyze the data gathered. From the analysis, the paper concluded that both management support and management perception had no significant impact on public enterprises in Benin City at 5 per cent level of significance. And based on the findings of the study, the paper recommended that there is a need for increased management support activity and enhance management perception of the working of the internal audit unit so as to enhance their operational efficiency.

Keywords: internal audit, management support, management perception and governance maturity

DOI: 10.7176/EJBM/11-5-01