INTERNAL AUDIT PROCESSES IN NIGERIAN TAX ADMINISTRATION: A QUALITATIVE STUDY OF FIRS AUDITORS

Abstract

This study explored the internal audit processes required in tax administration to enhance
auditors’ performance in adding value to Nigerian tax administration. The study is a
qualitative study that employed interviews to gather data from internal auditors of tax
administration. The empirical data were gathered from 9 internal auditors of the Federal
Inland Revenue Service Headquarter Abuja, Nigeria. The gathered data were further
transcript verbatim and analyzed for thematic purpose using Nvivo13 software. The findings
of the study revealed that internal audit processes in tax administration have four
interconnected components namely; planning, performing, communicating, and monitoring.
These components are the auditor’s requirements that can facilitate the auditing activities
and functions of auditors during auditing performance. Based on the findings, internal
auditors are expected to consolidate these audit components to achieve the auditing
processes proficiently. The findings of this study have practical implication for both tax
administration and internal auditors in other public sector organization. Therefore, this
study recommends that tax administrators should provide the entire required enabling
environment to empower internal auditors to perform auditing functions objectively.