WHISTLEBLOWING MECHANISM AND INTERNAL AUDIT EFFECTIVENESS IN NIGERIA

Abstract

The aim of the study is to ascertain the relationship between whistleblowing mechanism and internal audit effectiveness in Nigeria public sector. The correlational research design was employed. Data were sourced by the use of questionnaires. The Pearson Product Moment Correlation Coefficient analysis technique was used to test the hypothesis. The result revealed that there is a significant relationship between whistleblowing mechanism and internal audit effectiveness in Nigeria public sector. Based on the findings the study recommended that due to the significant influence of whistleblowing mechanism on internal audit effectiveness in Nigeria public sector, It needs to train, educate and develop her staff about risks/threats awareness and identification of whistleblowing.