AN ANALYSIS OF THE EFFECT OF CAREER PLATEAU ON THE INTERNAL AUDIT EFFECTIVENESS OF PUBLIC INSTITUTION IN CALABAR, CROSS RIVER STATE

Abstract

This study examined the impact of career plateaus among internal auditors on the internal audit effectiveness in public institutions in Calabar, Cross River State. The study evaluated the impact of structural, content, and personal career plateaus on the internal audit effectiveness of public institutions in Calabar, Cross River State. The study used a descriptive survey approach and collected primary data via a structured questionnaire distributed to audit professionals from public institutions in Calabar, Cross River State. The study included 156 internal audit workers from Cross River State Ministries in Calabar, Cross River State. The sample size for this study was 112 internal audit workers, computed using the Taro Yamane formular. The study model was estimated using ordered regression analysis techniques. The findings demonstrated that structural, content, and personal career plateaus have a negative and non-significant impact on the internal audit effectiveness of public institutions in Calabar, Cross River State. Based on these findings, it was concluded that, while career plateau has a negative impact, it is a non-significant determinant of internal audit performance among public institutions in Calabar, Cross River State. It was therefore recommended amongst others that management of the public government institute in Cross River State should create clear pathways for career advancement within the internal audit function, ensuring that employees have opportunities to progress and take on new challenges as they demonstrate competence and dedication by encouraging career progression frameworks, conducting regular performance evaluations, and offering promotion opportunities based on merit and achievement.

Keywords: internal audit effectiveness, career plateau