Abstract

Abstract<br /> Examining the important role internal auditors play in implementing and advancing corporate governance in Nigerian institutions is the main goal of this research. The University of Ibadan, Federal University, Lafia, and Abuja University were the three universities that were the subject of the study. A systematic questionnaire was used to collect primary data from respondents who were specifically chosen from among accountants and internal auditors from the three universities. The study involved 150 respondents in total. The chisquare parametric tool was used to test the hypothesis while the mean frequency was used to evaluate the data. The results of the average studies show that the internal audit function (IAF) performs best when an audit committee is in place and senior management is in favor of it. Regular internal audit operations also showed that university internal audit divisions conduct routine audit operations, Analysis also shows that management's and internal auditors' efficacy and accountability will strengthen institutions' good governance, speed up the fraud investigation process, and enhance internal procedures. As per the output, it has been disclosed that a noteworthy correlation exists between internal audit and accountability, as well as between internal audit and performance in Nigerian universities. The effectiveness of internal and external audits, however, is not strongly correlated. Therefore, the study concludes that ensuring internal auditors' total independence is necessary for both effective accountability and improvement to be achieved and the completion of excellent audit work.<br /> based on the completion of operational, compliance, and financial audits in order to establish sound corporate governance in Nigerian institutions. <br />

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