2022
DOI: 10.1108/ajar-10-2021-0186
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Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana

Abstract: PurposeInternal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies to fulfil their responsibilities efficiently and effectively. Using Internal Control-Integrated Framework, this paper investigates the conditions under which internal auditing is carried out in four selected local governments in the Central Region of Ghana.Design/methodology/approachBased on interpretivism and qualit… Show more

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Cited by 7 publications
(3 citation statements)
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References 14 publications
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“…In developing countries, the demand for government performance audits is relatively significant (Fan, 2012;Pratiwi et al, 2022). The audit should be carried out objectively and professionally by an independent auditor both personally and institutionally (Aikins et al, 2022;Nguyen & Soobaroyen, 2022). The audit is to ensure conformity between government products and services and the auditability theory component.…”
Section: Introductionmentioning
confidence: 99%
“…In developing countries, the demand for government performance audits is relatively significant (Fan, 2012;Pratiwi et al, 2022). The audit should be carried out objectively and professionally by an independent auditor both personally and institutionally (Aikins et al, 2022;Nguyen & Soobaroyen, 2022). The audit is to ensure conformity between government products and services and the auditability theory component.…”
Section: Introductionmentioning
confidence: 99%
“…In local government, effective internal auditing can help achieve organisational goals (Aikins et al, 2022;Erasmus & Coetzee, 2018). Internal audit effectiveness is defined as the achievement of the internal audit function's aims and objectives (Nurhaedin et al, 2021;Turetken et al, 2020).…”
Section: Introductionmentioning
confidence: 99%
“…Additionally, Internal audit was implemented as a part of modifications introduced to local government financial management; however, internal auditing appears ineffective in preventing deviations. Moreover, many governmental institutions, especially local governments, are perceived to be deceptive and occasionally mismanage resources (Aikins et al, 2022). Given the elaborations above, this study aims to investigate and explore organisational work compliance concerning budget dysfunctions and their effect on work performance 2 Literature review…”
Section: Introductionmentioning
confidence: 99%