Tax and custom department

Tax evasion has always being a bane to any tax system and there are diverse arguments on tax audit and investigation as a curb to this anathema. Based on this, the study examined the application of tax audit and investigation on tax evasion control in Nigeria. It specifically investigated the impact of desk audit-DEKAUD, field audit-FIAUD, back duty audit-BAKAUD and tax investigation-TAXINV on tax evasion control in Nigeria. Relevant data was sourced fromthe administration of questionnaire and response from it analyzed with ordered logistic regression and Spearman's rho measure of association. It was revealed that from the Likelihood ratio test: Chi-square(4)= 325.11 [0.0000] and cut1 to cut11 that the overall model is significant at 5% levelin explaining the variation in tax evasion control in Nigeria. DEKAUD has a tendency to significantly reduce the occurrence of tax fraud in Nigeria (z=5.8743, p<0.00001); FIAUD indicated effect of 0.14 (z=, p=0.15720) on tax evasion control in the country; BKAUD showed significant influence on the control of tax evasion (z=4.1856, p<0.05); Tax investigation does not influence significantly the level of fraud control (z= 1.1017, p>0.05).It was concluded that tax audit in the form of desk and back duty are highly instrumental in the reduction in tax evasion, while tax investigation and field audit does not influence the control of tax frauds in the form of evasion. The study recommended that revenue agency should frequently engage in desk and field audit as they both contribute largely to the control of tax evasion in the country, while in the conduct of field audit and tax investigation, they must put in place adequate machinery in the form security personnel to help protect tax inspectors so as to mitigate the occurrence of fracas between tax inspectors and tax evaders which makes it impact not to be felt on tax evasion control. Journal of Accounting, Finance and Auditing Studies 4/1 (2018) 79-92 80

In recent times there has been a shift from an emphasis on just the presence of internal control to also on the effectiveness of internal controls practice. The main objectives of this study were to evaluate the effectiveness of the internal control practices in selected Ethiopia Public Universities. Semi-structured questions were designed based on standards 17 principles of the internal control framework model of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), five elements of internal controls: control environment, risk assessment, control activities, information and communication, and monitoring. Primary data was collected from five purposively selected public universities, and 100 of their respective administrative and academic employees were used as the study unit. And furthermore, qualitative information from interviews was supplemented with a survey questionnaire the data. The data were analyzed using descriptive statistics and multiple regression analysis methods. The result is presented in statistics such as mean, standard deviation, frequency, and percentages. The overall finding of the study reveals that the Effectiveness of Internal control practice is positively and highly correlated with all Elements of the internal control system. Moreover, the result shows, Higher education institutions (HEIs) managing bodies are less than average in proactively responding to changing aspects of HEIs fraud risks, respondents believe HEIs are weak in IT securities control and less effective public university board of directors oversight functions. Thus, the study recommended that the HEIs need more effective implementation and strengthening the implementation and monitoring of their policies and procedures and establishing risk early-warning and proactive risk assessment to improve their internal control system.