Background of the Study
Internships serve as a bridge between academic learning and practical experience in the professional world. For aspiring auditors, internships provide a unique opportunity to gain hands-on experience and exposure to real-world auditing practices. KPMG Nigeria, one of the leading audit firms in the country, offers internship programs that allow students to develop critical audit skills and gain insight into the practical aspects of auditing and consultancy. These internships are crucial for building future auditors who are equipped to meet the industry’s standards (Ibrahim & Asogwa, 2023).
KPMG’s internship programs offer an invaluable learning experience, but their effectiveness in shaping the next generation of auditors is under-explored in existing literature. This study aims to examine how the internship experience at KPMG Nigeria contributes to the development of auditing skills and prepares participants for professional certification and practice.
Statement of the Problem
While internships are an essential part of professional development, there is limited research on how internship programs, particularly those in audit firms like KPMG, contribute to the skill development of future auditors. Despite the widespread benefits of internships, there are concerns about the adequacy of the learning experience in preparing students for the complexities of real-world auditing tasks (Olusanya & Adedeji, 2024). This study seeks to evaluate the role of KPMG Nigeria’s internship programs in developing audit skills and preparing interns for their future careers in auditing.
Objectives of the Study
To evaluate the role of KPMG Nigeria’s internship programs in developing auditing skills among participants.
To assess the impact of internship experience on the preparedness of interns for the auditing profession.
To identify the key strengths and limitations of KPMG Nigeria’s internship programs in skill development.
Research Questions
How do KPMG Nigeria’s internship programs contribute to the development of auditing skills among participants?
To what extent do KPMG Nigeria’s internship programs prepare interns for the demands of the auditing profession?
What are the strengths and weaknesses of KPMG Nigeria’s internship programs in fostering auditing competencies?
Research Hypotheses
KPMG Nigeria’s internship programs significantly contribute to the development of auditing skills among interns.
The internship experience at KPMG Nigeria effectively prepares participants for the auditing profession.
KPMG Nigeria’s internship programs have limitations in providing sufficient exposure to practical auditing tasks.
Scope and Limitations of the Study
This study will focus on KPMG Nigeria’s internship programs and their role in developing auditing skills. Limitations include potential biases from interns’ self-reported experiences and challenges in generalizing the findings to other firms in the industry.
Definitions of Terms
Internship Programs: Short-term work experience opportunities designed to provide students with practical exposure to their chosen fields.
Auditing Skills: Competencies required to effectively assess financial records, conduct audits, and ensure compliance with standards and regulations.
Audit Firms: Companies or organizations that provide professional auditing services, including financial statement audits, compliance audits, and consulting services.
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