Corruption has become an identification label for many African countries of which Nigeria is one of the top listed countries. Monitoring mechanisms (MM) is therefore at the forefront of issues being considered by governments, company boards of directors, regulators, and management to ensure transparency, accountability, and protection of the shareholders interests. Risk management is connected with components of internal control (risks assessment, monitoring, and control activities) which is a vital instrument to mitigate agency problems emanating from corruption and moral hazards in companies. It is, therefore, essential to understand Risk Management Committee (RMC) as one of the organisational attributes that can affect MM. The relationship between RMC and MM has not been empirically tested, particularly in Sub-Saharan Africa. Therefore, this paper examines the relationship between RMC and monitoring mechanisms. It provides empirical supports that RMC associates with monitoring mechanisms to reduce agency problems, using the data (2010-2012) of Nigerian non-financial listed companies. The board of directors of Nigerian companies is encouraged by this research to explore the usefulness of RMC in monitoring the management and controlling shareholders to lessen agency problems and protect the interests of the minority shareholders.

The alarming rate of corporate failures as seen universally has necessitated this study apparently; the failures have known no boundary as it cuts across both the very big organizations and the very small corporate entities especially financial industries. The objective of this study is to align corporate governance (CG) with Enterprise Risk Management (ERM) adoption in the Nigeria Deposit Money banks (DMBs). The study adopted cross-sectional research design, survey method and questionnaire technique to collect data in 21 Nigerian DMBs. A total of 722 questionnaires were distributed, out of which 435 were found usable for further analysis. The research adopted Structural Equation Modeling in Stata for the data analysis. Empirical evidence suggests that internal audit effectiveness, human resource competency and top management commitment were positively significant. This implies that there is a significant positive relationship between CG and ERM adoption. Conclusively, the study has provided insightful results for the banking industry, regulators, practitioners and academia that will potentially assist in policy formulation, implementation and evaluation. Thus, a clarion calls for all the stakeholders in the industry to guarantee broad implementation of ERM in all the banks in compliance with the CBN Code of corporate governance.

Tertiary institutions in Nigeria are bedevilled with many financial irregularities and deficiencies that make the existence and the task performance (TP) of the internal auditors in the institutions questionable. This study, therefore, empirically examines the influence of independence (IND) and management support (MS) on the TP of internal auditors in the South-West tertiary institutions in Nigeria. The study formulates and tests two hypotheses in respect of the relationship between IND and TP in one hand, and MS and TP on the other hand. This study employs a quantitative approach, cross-sectional design, and survey questionnaire in obtaining data from 350 internal auditors in the internal audit departments/units of the universities, polytechnics, and colleges of education in South-West Nigeria. The study records a response rate of sixty percent (60%). Data are analysed using Statistical Packages for Social Sciences (IBM SPSS) version 22.0, and Partial Least Squares-Structural Equation Modeling (PLS-SEM), version 2.0. The results of the PLS-SEM algorithm and bootstrapping reveal positive significant relationships between IND and TP, and the MS and TP, hence, the two hypotheses are supported. This study is significant and has practical and theoretical implications. It has a policy implication on the government or private proprietors who are owners of tertiary institutions; management and Council who control the institutions, internal auditors who are operators of internal auditing; regulatory authorities that perform oversight function on the institutions, and professional accounting and auditing bodies. The study adds to the body of literature and extends internal audit research to tertiary institutions.

This study examined the impact of information disclosure on regulatory compliance of telecommunication companies in Nigeria. The study adopted ex-post facto research design which relied on secondary data collected from the financial statements of three (3) telecommunication companies out of the eight (8) telecommunication companies for the period of 2004 to 2015. The multiple regression statistics were used to analyse the data. The results indicated that computed compliance index of telecommunication companies was partially complied (av. 75.6%) with the requirements of regulatory agencies. Furthermore, the findings revealed that mandatory information disclosure (MID) has a significant impact at 10%, this shows weak compliance by the telecommunication companies, while voluntary information disclosure (VID) has a significant impact at 5%. This means that there is partial compliance by the telecommunication companies. Thus, this study made a clarion call for the enforcement of full compliance by all the telecommunication companies operating in Nigeria. It is, therefore, recommended that National Communication Commission (NCC) should monitor the compliance with the requirements of information disclosure and pursue its objective to achieve best corporate governance practices in Nigerian telecommunication companies.

Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation.