Communication as a critical factor for internal audit effectiveness in tax administration in Nigeria

Effective communication is a critical mechanism for efficient internal audit performance in tax administration. The objective of this study is to explore the communication process of internal auditors in tax administration. The methodology of the study is a case study on the Federal Inland Revenue Service (FIRS), Nigeria. Nine (9) internal auditors were selected for the data collection using a face-to-face interview. Nvivo10 software was used to analyse the qualitative data collected. The finding of the study shows that internal auditors communicate using horizontal communication and vertical communication approaches. The former is used to communicate with the top management while the latter is used to relate among auditors and to their auditees. This study recommends that other channels of communication such as video conferencing, Skype, Twitter, and other social mediums of communication should be used to enhanced communication efficiency and effectiveness in the FIRS in addition to the conventionally used channels.