The basic goal of Accounting is to provide enabling accounting information for reliable decision-making. The quality level of this accounting information comes from the company’s governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards Internal Audit Function as an important factor in the structure of Corporate Governance. This paper therefore examined the extent of the relationship between internal audit function and the quality of accounting information of companies. The study adopted the Survey research design. The research instrument employed was Questionnaire which was administered to internal auditors of the “Big Four”. Linear regression analysis was employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS). The results revealed that there is a significant relationship between the internal audit characteristics and the quality of accounting information. It was recommended that in order to provide credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report to the financial statement.
TABLE OF CONTENTS
CHAPTER ONE: INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Purpose of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Delimitations of the Study
1.7 Limitation of the study
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Review of Related Literature
2.2 Empirical Studies
2.3 Theoretical Framework
CHAPTER THREE: RESEARCH METHOD
3.1 Introduction
3.2 Area of the Study
3.3 Research Design
3.4 Population of the Study
3.5 Sample and Sampling Technique
3.6 Research Instrument
3.7 Validation of the Instrument
3.8 Data Collection Technique
3.9 Data Analysis Technique
CHAPTER FOUR: DATA PRESENTATION, ANALYSIS
AND DISCUSSION
4.1 Introduction
4.2 Data Presentation
4.3 Discussion of Findings
CHAPTER FIVE: SUMMARY, CONCLUSION AND
RECOMMENDATIONS
5.1 Introduction
5.2 Summary of Findings
5.3 Conclusion
5.4 Recommendations
5.5 Suggestions for Further Research
References
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