Abstract:
This research aims to examine the influence of internal audit on effective corporate
governance in SOEs in Ghana. A questionnaire was used to collect data and was distributed
to the 100 top senior level officials and internal audit department of the SOE sectors. The
regression model that was used in this study was five dependent variables: internal audit
independence; proficiency and due professional care; nature of work; quality assurance
and improvement program; and managing the internal audit activity. The finding of the
research establishes a significant positive relationship between internal audit and effective
corporate governance. Variables internal audit independence, proficiency and due
professional care, and nature of work were significantly associated with corporate
governance. For quality assurance and improvement program and managing the internal
audit activity, their influence on corporate governance is not statistically significant.
Description:
A Project Report in the Accounting Department, School of Business studies,
submitted to the School of Graduate Studies in partial fulfillment of the
requirements for the award of the degree of Master of Business Administration
(Accounting) in the University of Education, Winneba.
JUNE, 2019