Abstract:
This study examines internal audit independency and audit effectiveness among local
government in Ghana: The role of organizational support and audit quality. Ghana‘s
local government system is structured into metropolitan, municipal and district
assemblies. For the purpose of the study, the researcher focused on the Eastern region
of Ghana which has the second highest number of metropolitan, municipal and district
assemblies. 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 metropolitan, municipal and district assemblies in the Eastern 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. Internal audit independence has positive yet
insignificant relationship with internal audit effectiveness. However, audit quality and
organisational support were found to have statistically insignificant and negative
relationship with internal audit effectiveness. Audit quality and organisational support
positively and insignificantly moderate the internal audit and effectiveness of internal
audit relationship.
Description:
A Dissertation in the Department of Accounting,
School of Business, submitted to the School of
Graduate Studies, in partial fulfilment of the
requirements for award of the degree of
Master of Business Administration
(Accounting)
in the University of Education, Winneba
NOVEMBER, 2022