Empirical Evidence of the Moderating Effect of Effective Audit Committee on Audit Experience in the Public Sector: Perception of Internal Auditors

摘要: Researches that focus on the moderating effect of effective audit committee within public sector setting are very scanty or no attention has been given at all. Therefore, objective this study is to empirically examine relationship between experience and internal effectiveness in using perception auditors. Data were collected through research assistant employed, which 300 questionnaire sent auditors North West geo-political zone local government Nigeria. The used simple random sampling technique; data analyzed Statistical Package for Social Science (SPSS) version 21. Descriptive statistic, factor analysis, correlation matrix finally, hierarchical multiple regression analysis carried out. result findings revealed that, a significant positive with significantly moderates such relationship. Finally, conclusion was provided direction future also provided. DOI: 10.5901/mjss.2014.v5n10p176