EFFECT OF INTERNAL AUDIT QUALITY ON THE FINANCIAL ACCOUNTABILITY OF THE MINISTRY OF FINANCE, PLATEAU STATE, NIGERIA
1 University of Jos
2 Department of Accounting, University of Jos
* Corresponding author: harunaadm@gmail.com
2 Department of Accounting, University of Jos
* Corresponding author: harunaadm@gmail.com
Abstract
This study examined the effect of internal audit quality on the financial accountability of the Ministry of Finance, Plateau State, Nigeria. This study adopted a descriptive survey research design, targeting a population of 528 staff across key departments of the Ministry of Finance, Plateau State. Using the Taro Yamane formula, a sample of 228 respondents was selected using stratified random sampling. Data was collected through structured questionnaires and analyzed using multiple regression techniques. The findings revealed a strong, statistically significant positive effect of internal audit quality on financial accountability. This indicates that higher audit competence, independence, and adherence to professional standards significantly enhance transparency, compliance, and proper management of public funds. The study recommended that the Ministry of Finance should enhance auditors’ professional skills through continuous training, ensure the independence of the internal audit unit, and provide adequate resources and technological support to improve audit processes and reporting quality.
Keywords
Internal Audit Quality
Financial Accountability
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How to Cite
ADAMU, H., & Iyuwa, S. U. (2026). EFFECT OF INTERNAL AUDIT QUALITY ON THE FINANCIAL ACCOUNTABILITY OF THE MINISTRY OF FINANCE, PLATEAU STATE, NIGERIA. Nigerian Accounting Horizon Journal, 11(1), 354-366. https://doi.org/10.67862/nahj.2026.v9fs9kud
H. ADAMU, and S. U. Iyuwa, "EFFECT OF INTERNAL AUDIT QUALITY ON THE FINANCIAL ACCOUNTABILITY OF THE MINISTRY OF FINANCE, PLATEAU STATE, NIGERIA," Nigerian Accounting Horizon Journal, vol. 11, no. 1, pp. 354-366, July 2026. doi: 10.67862/nahj.2026.v9fs9kud
