IORNUMBE, LAHADI PRECIOUS (2026) INTERNAL AUDIT AND PERFORMANCE OF MANUFACTURING FIRMS; A STUDY OF NIGERIA BREWERIES PLC, 9TH MILE, ENUGU STATE. Other thesis, Godfrey Okoye University, Enugu Nigeria.
Full text not available from this repository.Abstract
This study examined the effect of internal audit on the financial performance of Nigerian Breweries Plc at its Ama Brewery, 9th Mile Corner, Enugu State. The specific objectives were to examine the effect of internal audit risk assessment, investigate the influence of internal audit evaluation of internal controls and determine the impact of internal audit compliance monitoring on the financial performance of the organisation. The study adopted a descriptive survey research design grounded in Agency Theory. Primary data were collected from employees in the Management, Finance and Internal Audit departments through stratified and simple random sampling. A structured Likert-scale questionnaire served as the data collection instrument. Data were analysed using descriptive statistics and multiple regression analysis. The findings showed that risk assessment, evaluation of internal controls and compliance monitoring each had a significant positive effect on financial performance. Compliance monitoring emerged as the strongest predictor among the three internal audit dimensions. The study concluded that a well-resourced and independent internal audit function is a strategic driver of financial performance in a major manufacturing organisation. It is recommended that management invest in compliance technology platforms to strengthen real-time regulatory monitoring and protect the long-term earnings base of the company.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Arts > Faculty of Law > Faculty of Management and Social Sciences |
| Depositing User: | Cynthia Ugwuoti |
| Date Deposited: | 02 Nov 2026 14:40 |
| Last Modified: | 02 Nov 2026 14:40 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/6362 |
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