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Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems

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  • George Tackie
  • Edward Marfo-Yiadom
  • Sampson Oduro Achina

Abstract

This paper examines the determinants of internal audit effectiveness in decentralized local government administrative systems of Ghana. Ghana’s local government system is structured into metropolitan, municipal, and district assemblies (MMDAs). For the purpose of the study, we focused on the Ashanti region of Ghana which has the highest number of MMDAs. The motivation for the study is derived from the increased interest in the internal audits of local government units. Using a descriptive survey, the data gathered, through the use of questionnaire, revealed that majority of the internal audit staff of MMDAs in the Ashanti Region of Ghana possess the requisite professional proficiency. Contrary to the perception that audit quality in the public sector is usually compromised, the study revealed that there exists high quality of audit work due to compliance with the international standards on auditing and local audit legislations. Professional proficiency, organizational independence, and career advancement were found to have statistically significant positive relationship with internal audit effectiveness, whiles top management support was found to have no effect on internal audit effectiveness.

Suggested Citation

  • George Tackie & Edward Marfo-Yiadom & Sampson Oduro Achina, 2016. "Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(11), pages 184-184, October.
    • Handle: RePEc:ibn:ijbmjn:v:11:y:2016:i:11:p:184
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    References listed on IDEAS

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    1. Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(5), pages 470-484, May.
    2. Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
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    Cited by:

    1. Paul Tongkomah Saayir & William Antoorokuu Sande, 2020. "Stakeholders’ role in ensuring effective financial management in Ghana’s Public Universities: A qualitative analysis of University for Development Studies," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(12), pages 262-271, December.
    2. Isoboye Jacob Damieibi (PhD), 2021. "Effect of Internal Audit Practices On Aggregate Fiscal Discipline of Government Organisations in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(6), pages 08-28, June.

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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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