TACTICAL INPUTS FOR INTERNAL AUDIT PERFORMANCE IN TAX ADMINISTRATION

Abstract

Tactical inputs are strategies that internal auditors in an organization would have required that could induce his auditing performance efficiency. The tactical inputs or strategy are said to be an umbrella of patterns required by an internal auditor to achieve the purpose, goals, and objectives of the auditing functions in respect of planned activities performed in an organization. Setting right audit tactical strategies and implementing them accordingly is one of the main challenges confronting auditing activities and auditors efficiency in achieving their goals and objectives in various organizations around the world (Pitt, 2014). In view of that, internal auditors tactical plans are required to be logically and systematically articulated, well-structured, and feasibility achievable in an organization. Therefore, internal audit tactical strategy is an important mechanism to auditors that play a vital role in achieving an efficient performance of auditing function in striking a balance while performing a predetermined function in an organization (Terra & Passador, 2016).