Research Instrument This study will utilize adapted and modified survey questionnaire as the research instrument. We adapted our questionnaire for the independent variable from Algeru (2011) entitled “Perceptions and Evaluations of the Internal Audit Function in Libyan Oil and Gas Companies”. For the dependent variable, we adapted our questionnaire from Muinde (2017) entitled “Corporate Governance Practices and Quality of Financial Reporting of Companies Listed on Nairobi Securities Exchange In Kenya”. The questionnaires will be put through a face validation and reliability test by the adviser and panels. Muinde, H. N., 2017. Corporate Governance Practices and Quality of Financial Reporting of Companies Listed on Nairobi Securities Exchange In Kenya. s.l.:Kenyatta University. [Online] Available from: http://ir-library.ku.ac.ke/handle/123456789/19523 [Accessed 6th April 2022] Data Gathering Procedure To perform the study formally, the researchers will first obtain permission from the college dean. When After the approval to conduct the study and validation of the research instrument, the copies of the questionnaires will be delivered personally by the researchers to the particular respondents. It was during the administration of the research instrument that the proponents will explain the details to help the respondents respond to the questionnaires. These questionnaires will be retrieved on the same day it was administered and answered by the respondents. Thereafter, the collected questionnaire will be arranged and analyzed through the use of the most appropriate statistical procedure.