Accountant/ Research Writer

Temidayo Olaniyi

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University of Ilorin
/The study examines the effect of internal audit on managerial performance in pharmaceutical industries. Internal audit is a paramount section which forms a connecting link between various segments of management. However, the importance and functions of internal audit tends to be greatly overlooked as most companies do not set up internal audit department and consequently managerial performance is negatively affected. This study evaluates the level of adoption of internal audit and its effects on managerial performance in pharmaceutical industries.
Data was obtained from staff of Tuyil pharmaceutical industries. Primary method of data collection was adopted through the use of self-administered questionnaire which was set to assess the effect of internal audit on managerial performance in pharmaceutical industries. Hypotheses were formulated and tested at 0.05, level of significance using z-test and simple linear regression model.
The findings of the study were as follows;
Internal audit guidelines are being employed and adhered to in pharmaceutical industries.
Internal audit has significant effect on managerial performance
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