Auditing: A Strategy Evaluation Emphasis

This research investigated whether or not auditing is useful to the strategy evaluation and control process in Nigerian business organizations. In sourcing for data, we used structured questionnaire as well as personal interviews. The data collected were analyzed using the simple percentage and frequency distribution. We found that effective internal audit helps in the strategy evaluation and control process in the organizations we studied. Our conclusion is that, the effective performance of internal audit is crucial for management to be able to evaluate and control strategy in modern organization. SOPHIA: An African Journal of Philosophy Vol. 8 (2) 2006: pp. 109-11