The Efficiency of Ghanaian Government Agencies' Internal Audits

• Akula Korankyewaa

  English

  Author

The purpose of this study is to investigate what makes internal auditing successful in Ghanaian public institutions, discover
what other employees think about the topic, and find out what they can do to help make it work. The methodology used was a
qualitative one. Internal auditors and other staff members were also targeted with questionnaires. Two public universities and a public
hospital were each given 80 surveys. A percentage analysis was performed on the collected data. The research found that successful
internal auditing is influenced positively by management support, internal auditor independence to operate, resource availability, and
appraisal of internal auditors by other staff. Effective internal auditing also requires greater training and solid working relationships. -
A Implications and Limitations of the Study: While the research did interview employees of three public institutions in Kumasi, Ghana,
with an internal auditing department, it did not interview members of the audit committee. More city and county governments, as well
as audit committee members, could be involved in a future research. Computerization of public sector internal auditing units is another
potential area for future research. Research suggests creating auditing software, which has practical implications. • Other employees
should assess internal auditors. Both the government and management should place a premium on the components of good internal
audits. Uniqueness/Value: The Institute of Internal Auditors, the Internal Audit Agency, management, investors, and the government
will all benefit from this study's findings.

• pdf