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Effectiveness of internal audit function in public sector organisations in Northern Region of Ghana

Effectiveness of internal audit function in public sector organisations in Northern Region of Ghana This paper examined the effect of internal audit independence, management support, competency of the audit staff, and the quality of the internal audit work on the effectiveness of the internal audit function in selected public sector organisations in the Northern Region of Ghana. Data was collected using a structured questionnaire. The sample size was 82 respondents comprising of internal auditors and their auditees. Purposive and convenient sampling techniques were employed. Researchers used multiple regression analysis and ordinary least square in examining for relationship between variables. The paper found that independence of the internal auditor, management support, the competency of the internal auditors, and the quality of the internal auditors' work were all positively associated with the effectiveness of the internal audit function among public sector organisations in the Northern Region of Ghana. The researchers recommended regular training of internal audit staff, proper remuneration of internal auditors among others. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png African Journal of Accounting, Auditing and Finance Inderscience Publishers

Effectiveness of internal audit function in public sector organisations in Northern Region of Ghana

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd
ISSN
2046-8083
eISSN
2046-8091
DOI
10.1504/ajaaf.2022.128412
Publisher site
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Abstract

This paper examined the effect of internal audit independence, management support, competency of the audit staff, and the quality of the internal audit work on the effectiveness of the internal audit function in selected public sector organisations in the Northern Region of Ghana. Data was collected using a structured questionnaire. The sample size was 82 respondents comprising of internal auditors and their auditees. Purposive and convenient sampling techniques were employed. Researchers used multiple regression analysis and ordinary least square in examining for relationship between variables. The paper found that independence of the internal auditor, management support, the competency of the internal auditors, and the quality of the internal auditors' work were all positively associated with the effectiveness of the internal audit function among public sector organisations in the Northern Region of Ghana. The researchers recommended regular training of internal audit staff, proper remuneration of internal auditors among others.

Journal

African Journal of Accounting, Auditing and Finance – Inderscience Publishers

Published: Jan 1, 2022

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