An Applied Valuation of the Association among Internal and External Auditors

  • Haladu D
  • Haliru Beri M
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Abstract

The study examines the cooperation between internal and external auditors in discharging duties and upholding organizational objectives. The aim is to know how the internal auditor relates with the external auditor once appointed and especially during the process of carrying out his/her duties. To achieve this primary data was collected through face-to-face interview from Mike Ukueje & Co. which is the case study of this research. The result showed that both the internal auditor and external auditor work in the interest of the organization through emphasis on the internal control system even though they are guided in their duties by the articles of association (internal auditor) and CAMA 2004 (external auditor). In the private sector external auditors are welcome whole heartedly by their internal counterpart, while in the public sector they are treated with suspicion and prejudice. For this reason it is advisable to enlighten the public sector more on the responsibilities of the external auditor.

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CITATION STYLE

APA

Haladu, Dr. A., & Haliru Beri, M. (2018). An Applied Valuation of the Association among Internal and External Auditors. International Journal of Science and Management Studies (IJSMS), 122–129. https://doi.org/10.51386/25815946/ijsms-v1i4p115

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