ABSTRACT
The study is focused on a review of internal auditing and its significance on the performance of insurance firms in nigeria shows that internal audit is useful in sustain achievement of organizational goals. Thus, internal audit assist management in decision making. The study employed the descriptive survey design to determine internal audit as it correlates with peformance in Nigerian Insurance companies. The survey design was adopted in order to generate diverse attitudes, opinions, responses, reactions and beliefs from the respondents on the nature of correlation among internal audit and performance. From the empirical result, the significance value (p-value) of 0.046 <0.05; The second hypothesis shows the significance value (p-value) of 0.066 <0.05, the both models are significant; Finally since the significance value (p-value) of 0.118 > 0.05, the model is not significant. The study concluded that internal auditing has a significance effect on the performance of insurance organization in Nigeria. The study has contribute to body of literature by providing empirical evidence on the significance of internal auditing on the performance of insurance organization in Nigeria using the following variables performance of insurance organizations, quality and accuracy of reports , independence of internal audit and expertise of the auditor. Based on the findings from the study, the study recommended that; Services of professional accounting personnel should be employed; Knowledgeable administrators should occupy administrative positions; Administrators should ensure that duties are discharged in accordance with set standards; There should be regular internal and external audit to check compliance or deviation.
ABSTRACT
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STATEMENT OF PROBLEM
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STATEMENT OF PROBLEMS.
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