Abstract
<p>The study examined the influence of the dimensions of internal audit quality on the performance of local governments in Nigeria. A total of 301 heads of internal audit unit of Nigeria local governments responded to the survey. Robust regression analysis was conducted using the Stata software and the results show that internal audit competence, training and development, organizational independence, and management support for internal audit had significant positive relationship with local government performance while internal audit quality of work performed, though positive, had no significant relationship with local government performance in Nigeria. Furthermore, management support towards internal audit had more influence on local government performance. Therefore a commitment on the part of local government administrators towards strengthening the quality of internal audit will contribute more towards remedying some performance failures currently being faced.</p>
Highlights
Local governments are the closest tier of government to the people and are important for the development of society
Robust regression analysis was conducted using the Stata software and the results show that internal audit competence, training and development, organizational independence, and management support for internal audit had significant positive relationship with local government performance while internal audit quality of work performed, though positive, had no significant relationship with local government performance in Nigeria
Correlation analysis was performed and the results show that all variables are positively correlated with local government performance
Summary
Local governments are the closest tier of government to the people and are important for the development of society. Nigerian local governments face a wide range of issues as reported by academics and the media: severe poverty in rural areas as 80 percent live below poverty line, social services and infrastructure are limited (International Fund for Agricultural Development [IFAD], 2016), seemingly inadequate resources (Oviasuyi, Idada, & Isiraojie, 2010), mismanagement, reckless spending, corruption (Lawal & Oladunjoye, 2010), and are far from producing their intended outcome for community wellbeing. Given these performance failures, provision of basic services by local governments in Nigeria is a challenge. The present administration of local government is regarded as ineffective and inefficient and limited in delivering on its mandate to communities (Oviasuyi et al, 2010)
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