Assessment of Scrutinize Committee Quality, Scrutinize or Self Reliance and Internal Audit in Nigeria

This study assesses how Scrutinize committee quality, Scrutinizeor Self-Reliance, and Internal Audit weaknesses relate to each other in the Nigerian business environment. Findings indicate a connection, suggesting that a well-qualified and independent Scrutinize committee is linked to better Internal Audits. It recommends reforming the Scrutinize committee to ensure members have adequate accounting knowledge, skills, and are independent of management to improve financial reporting quality. Scrutinize Committee Quality and Internal Audits: The study found a significant association between the quality of the Scrutinize committee and the quality of Internal Audits in Nigerian businesses. Recommendations: To improve financial reporting, the study recommends reforming the Scrutinize committee to include members with sufficient accounting knowledge and professional qualifications, and to ensure their Self-Reliance from management.