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Internal control systems on Ghanaian manufacturing firms' performance: a moderating role of internal audit effectiveness

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  • Joseph Tufuor Kwarteng
  • Charles Omane-Adjekum
  • David Kwabla Adegbedzi
  • Joseph Kweku Danso
  • Emmanuel Bosomtwe

Abstract

This study assesses the effect of internal control systems on Ghanaian manufacturing firms' performance with a moderating role of internal audit effectiveness (IAE). A sample of 145 employees in the internal control and audit departments of the firms was used. This is a quantitative study that rides on an explanatory research design and partial least squares structural equation modelling estimation. Findings revealed that internal controls significantly and positively influence Ghanaian manufacturing firms' performance. It was further found that IAE plays a significant moderating role in the internal control systems (ICSs) and Ghanaian manufacturing firms' performance relationship. The study has implications for instituting a formidable and resourced internal audit departments to strengthen manufacturing firms' internal controls, eventually improving their performance. This study is novel as it departs from the norm by establishing the significance of IAE in strengthening the ICS in order to improve performance.

Suggested Citation

  • Joseph Tufuor Kwarteng & Charles Omane-Adjekum & David Kwabla Adegbedzi & Joseph Kweku Danso & Emmanuel Bosomtwe, 2026. "Internal control systems on Ghanaian manufacturing firms' performance: a moderating role of internal audit effectiveness," American Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 9(3), pages 275-295.
    • Handle: RePEc:ids:amerfa:v:9:y:2026:i:3:p:275-295
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