EFFECTS OF AUDIT SERVICE QUALITY ON INTERNAL AUDITORS’ PERFORMANCE IN TERTIARY INSTITUTIONS IN OYO STATE

Abstract

This study examines the effect of audit service quality specifically professional competence, professional objectivity, and professional independence on the performance of internal auditors in tertiary institutions in Oyo State, Nigeria. Using a sample of 132 internal auditors, the study explores socio-demographic characteristics and employs multiple regression analysis to test hypotheses related to audit service quality and auditor performance. Results indicate a strong, positive, and statistically significant relationship between professional competence and internal auditors’ performance, with competence explaining 77.1% of the variation in performance. The study confirms that adherence to professional standards, adequate training, and ethical audit practices significantly enhance internal audit effectiveness. Normality and homoscedasticity tests validate the robustness of the regression model. Findings underscore the critical role of audit service quality in promoting efficient internal audit functions and improving organizational accountability in tertiary institutions. The study concludes by recommending continuous professional development and strict compliance with auditing standards to sustain high audit quality and organizational performance.