• Ayeni, Rafiat AGBAJE
  • Adesodun Isaac ADEBAYO
  • Oluwatoyin AKINTAYO
  • Alex Olusola
Keywords: Internal Audit, Corporate Governance, Independence, Professional Proficiency, Quality of Internal Auditor work


This study examined internal audit and corporate governance in manufacturing
companies in Nigeria. Specifically, the study aimed to; examine the effect of professional
proficiency of internal auditor on corporate governance in manufacturing companies, assess
the impact of internal auditor independence on corporate governance in manufacturing
companies and establish the relationship between quality of the internal auditor work and
corporate governance in manufacturing companies in Nigeria. To investigate the objective a
descriptive research design was adopted to gather data for the study through the distribution
of questionnaire to respondents. Two hundred and five (205) respondents were selected for
the study through stratified random sampling technique and the instrument used was
distributed accordingly. More so, from 205 copies of questionnaire distributed to the
respondent only 202 copies were returned and used for the study. Both descriptive and
Ordinary Least Square test were adopted to investigate the objectives of the study. The
finding of the study revealed that professional proficiency of internal auditor had significant
positive effect on corporate governance in the selected Brewery Company. It was discovered
that internal auditor independence was positively impactful on corporate governance. It was
found that there was a significant positive relationship between quality of the internal auditor
work and corporate governance in the selected manufacturing company. The study concluded
that internal audit boosted corporate governance of manufacturing companies in Nigeria.


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