Antecedents of internal audit effectiveness: A moderating effect of effective audit committee at local government level in Nigeria

Abstract

Research on internal audit effectiveness is an important avenue that will improve the existing conditions of internal audit at different organization particularly at local government level and thereby assist toward objective achievement
\nof such organization.Therefore, the aim of this paper is to examine the antecedents of internal audit effectiveness: a moderating effect of effective audit committee at local government in Nigeria.The paper is a literature review paper and it is ongoing PhD thesis of the researcher.