ICAS Proceedings

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Category: ICAS 2014 Proceedings
Author: Joseph K. Achua, Timothy T. Alabar
Year: 2014
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The inconsequential perception of internal audit function in Nigerian university system by stakeholders due mainly to ‘customer ignorance’ is a matter of concern. Indeed, there is an apparent disconnection, so much so that the activities and potentials of the function are grossly misunderstood, undervalued, underused and, oftentimes, abused. The objective of this paper is to expound the conceptualisation of marketing internal audit as an imperative to improving the perception of internal auditors as partners in value enhancement, as opposed to being roadblocks and detectives. The importance of building strategic relationships for effective marketing internal audit services in the system is discussed.

Keywords: Internal auditing; marketing; Nigerian universities

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