Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Factors affecting the internal audit effectiveness in local government institutions in Ghana

Daniel Kofi Quampah
  • Daniel Kofi Quampah
  • Department of Local Government Administration. Faculty of Local Government Studies, Institute of Local Government Studies, Accra, Ghana.
  • Google Scholar
Hussein Salia
  • Hussein Salia
  • Department of Accounting, School of Business, Heritage Christian University College, Accra, Ghana.
  • Google Scholar
Karim Fusheini
  • Karim Fusheini
  • GIMPA Business School, Ghana Institute of Management and Public Administration, Accra, Ghana.
  • Google Scholar
Nicholas Adoboe-Mensah
  • Nicholas Adoboe-Mensah
  • Department of Accounting, University of Professional Studies, Accra, Ghana.
  • Google Scholar


  •  Received: 07 May 2021
  •  Accepted: 04 October 2021
  •  Published: 31 October 2021

References

Abbaszadeh MR, Salehi M, Faiz SM (2019). Association of information technology and internal controls of Iranian state agencies. International Journal of Law and Management 61(1):133-150.

 

Ackermann C, Marx B (2016). Internal audit risk management in metropolitan municipalities. Risk, Governance, and Control. Financial Markets and Institutions 6(3):45-51.

 
 

Ademola OA, Adegoke AK, Oyeleye AO (2017). Impact of international public sector accounting standards (IPSAS) adoption on financial accountability in selected local governments of Oyo State, Nigeria. Asian Journal of Economics Business and Accounting 3(2):1-9.

 
 

Ahwoi K (2010). Local Government and Decentralisation in Ghana. Unimax Macmillan, Accra.

 
 

Alam MM, Said J, bin Abd Aziz MA (2019). Role of integrity system, internal control system, and leadership practices on the accountability practices in the public sectors of Malaysia. Social Responsibility Journal 15(7):955-976.

 
 

Ali AM, Gloeck JD, Ali A, Ahmi A, Sahdan MH (2007). Internal audit in the state and local governments of Malaysia. Southern African Journal of Accountability and Auditing Research 7(1):25-57.

 
 

Alzeban A, Gwilliam D (2014). Factors affecting the internal audit effectiveness: a survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation 23(2):74-86.

 
 

Ankrah LA (2016). The role of internal audit regime in Ghana: Towards improved governance and accountability. International Conference on Management, Communication, and Technology 4(1):38-44.

 
 

Asaduzzaman M, Virtanen P (2016). Governance Theories and Models. In Farazmand A (ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance, Springer International Publishing Switzerland pp. 1-13.
Crossref

 
 

Asiedu KF, Deffor EW (2017). Fighting Corruption using Effective Internal Audit Function: Evidence from the Ghanaian Public Sector. International Journal of Auditing 21:82-99.
Crossref

 
 

Auditor-General Report (2012). Report of the Auditor-General on the Public Accounts of Ghana (Consolidated Fund) for the year ended 31 December 2012. Accra: Ghana Audit Service. Available at:

View

 
 

Auditor-General Report (2020). Performance Audit Report of the Auditor-General on Capital Projects funded through DDF in 30 MMDAS in Ghana for the year ended 31 December 2019. Accra: Ghana Audit Service. 

 
 

Ayagre P (2015). Internal Audit Capacity to Enhance Good Governance of Public Sector Organisations: Developing Countries Perspective. Journal of Governance and Development 11(1):39-60.

 
 

Babatunde SA (2017). Implementing international public sector accounting standards in Nigeria: issues and challenges. International Journal of Business Economics and Law 12(1):52-61.

 
 

Boateng AA, Arhin AB, Aful V (2014). International Financial Reporting Standard's (IFRS) adoption in Ghana: Rationale, benefits, and challenges. Journal of Advocacy Research and Education 1(1):27-32.
Crossref

 
 

Böhm F, Bollen LH, Hassink HF (2013). Spotlight on the design of European audit committees: a comparative descriptive study. International Journal of Auditing 17(2):138-161.

 
 

Cohen, A, Sayag G (2010). The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. Australian Accounting Review 20(3):297-307.
Crossref

 
 

de Roquefeuil Q (2013). The CAADP and Emerging Economies: The Case of Ghana and Brazil. European Centre for Development Policy Management Discussion Paper. Available at:

View

 
 

Dittenhofer M (2001). Internal Auditing Effectiveness: An Expansion of Present Methods. Managerial Auditing Journal 16(8):443-450.
Crossref

 
 

Dubois D, Dumontier P, Frésard L (2010). Conflicts of interests in the financial analysis industry: why did Europeans get MAD?', Working paper, University of Neuchâtel. Available at:

View

 
 

Erasmus L, Coetzee P (2018). Drivers of stakeholders' view of internal audit effectiveness. Managerial Auditing Journal 33(1):90-114.
Crossref

 
 

European Union (2014). Public Internal Control Systems in the European Union: Quality Assurance for Internal Audit Discussion Paper No. 3 Public Internal Control, an EU approach.

 
 

Forkuor D, Adjei PO (2016). Analysis of prospects and challenges of sub-district structures under Ghana's Local Governance System. Journal of Sustainable Development 9(3):147-159.
Crossref

 
 

Goodwin J, Teck YY (2001). Two factors affecting internal audit independence and objectivity: Evidence from Singapore'. International Journal of Auditing 5:107-125.

 
 

Hair JFJ, Anderson RE, Tatham RL, Black WC (1998). Multivariate data analysis with readings. Englewood Cliffs, NJ: Prentice-Hall.

 
 

Hay D, Cordery C (2018). The value of public sector audit: literature and history. Journal of Accounting Literature 40:1-15.

 
 

Hope KR (2000). Decentralisation and local governance theory and the practice in Botswana. Development Southern Africa 17(4):519-534.

 
 

Ijeoma NB, Oghoghomeh GN (2014). Adoption of IPSAS in Nigeria: expectations, benefits, and challenges, problems. Journal of Investment and Management 3(1):21-29.

 
 

Institute of internal auditors, Global (2018). About the institute of internal auditors. 

 
 

Jachi M, Yona L (2019). The impact of independence of internal audit function on transparency and accountability case of Zimbabwe local authorities. Research Journal of Finance and Accounting 10(5):64-77.

 
 

Jamali D, Makarem Y, Willi A (2019). From diffusion to translation: implementation of CSR practices in MNC subsidiaries. Social Responsibility Journal 16(3):309-327.

 
 

Jones G, Beattie C (2015). Local Government Internal Audit Compliance. Australasian Accounting, Business, and Finance Journal 9(3):59-71.

 
 

Kaufmann D (2005). Myths and realities of governance and corruption. In: Porter ME, Schwab K, Lopez-Claros A (eds.), The Global Competitiveness Report 2005-2006. New York: Palgrave Macmillan. pp. 81-98.

 
 

Kotb A, Elbardan H, Halabi H (2020). Mapping of internal audit research: A post-Enron structured literature review. Accounting, Auditing and Accountability Journal 33(8):1969-1996.

 
 

KPMG (2016). Quality assessment of internal auditing: Internal Audit, Risk and Compliance Services. May Edition. Available at:

View

 
 

Kyei PK (2001). Participation of the rural poor under the district assemblies: Views from the grassroots. Bulletin of the Ghana Geographical Association 23:59-70.

 
 

Kyei PK (2008). Decentralisation and Poverty Alleviation in Rural Ghana: Perspectives from District Elites and Voices of the Rural Poor. Bulletin of the Ghana Geographical Association 3(25):149-172.

 
 

Mebratu AA (2015). Internal Audit Functions and its Challenges on Public Sector Governance. AshEse Journal of Economics 1(1):001-012.

 
 

Mwesigwa D (2021). Accountability: a necessity to pro-poor service delivery in Municipal Councils in Uganda. Journal of Governance and Accountability Studies 1(1):43-54.
Crossref

 
 

Nerantzidis N, Pazarskis M, Drogalas G, Galanis S (2020). Internal auditing in the public sector: a systematic literature review and future research agenda. Journal of Public Budgeting, Accounting and Financial Management, Emerald Publishing Limited 2020:1096-3367.
Crossref

 
 

Nurdiono N, Gamayuni RR (2018). The effect of internal auditor competency on internal audit quality and its implication on the accountability of local government. European Research Studies Journal 21(4):426-434.
Crossref

 
 

O'Carroll L (2015). A third of Sierra Leone's Ebola budget unaccounted for says the report. The Guardian. February 15, 2015. 

 
 

Onoja EE, Usman H (2015). Internal audit techniques and fraud prevention: a case study of selected local government councils in Bauch state. Mediterranean Journal of Social Sciences 6(4):232-244.

 
 

Pallant J (2001). SPSS Survival Manual, A step by step guide to data analysis using SPSS for Windows (version 10 and 11), Open University Press, 1st edition.

 
 

Patton MQ (1990). Qualitative Evaluation and Research Methods, 2nd ed. Sage: Newbury Park.

 
 

Pilcher R (2014). Role of internal audit in Australian local government governance: a step in the right direction. Financial Accountability and Management 30(2):206-237.
Crossref

 
 

Politis Y (2018). A risk-based internal audit approach for the public sector: evidence from Greece. International Journal of Auditing Technology 4(1):16-35.

 
 

Pring C (2015). People and Corruption: Africa Survey 2015, Berlin: Transparency International.

 
 

Ridley G (2011). Examining the Role of IS Auditing in the Public Sector. University of Australia, Working Paper.

 
 

Saeed S, Hamawandy NM, Omer R (2020). Role of internal and external audit in public sector governance. A case study of Kurdistan regional government. International Journal of Advanced Science and Technology 29(8):1452-1462.

 
 

Saito F (2001). Decentralization theories revisited: Lessons for Uganda. Ryukoku RISS Bulletin 31:54-68. (Ryukoku University, Japan).

 
 

Salem IH (2013). The reality of the internal audit in the municipalities of the Gaza Strip - analytical field study, master, the Islamic University of Gaza.

 
 

Schyf D (2000). Obstacles in establishing and operating a public sector internal auditing function in a developing country: The South African experience. Meditari Accountancy Research 8:145-181.

 
 

Simpson SNY, Aboagye-Otchere F, Lovi R (2016). Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana. Social Responsibility Journal 12(4):706-718.
Crossref

 
 

Soh DB, Martinov-Bennie N (2015). Internal auditors' perceptions of their role in environmental, social, and governance assurance and consulting. Managerial Auditing Journal 30(1):80-111.
Crossref

 
 

Sutton SG (1993). Toward an understanding of the factors affecting the quality of the audit process. Decision Sciences 24(1):88-105.
Crossref

 
 

Swanson RA, Holton EF III (2005). Research in organisations: Foundations and methods of inquiry, Berrett-Koehler, San Francisco.

 
 

Unegbu AO, Kida MI (2011). Effectiveness of internal audit as an instrument of improving public sector management. Journal of Emerging Trends in Economics and Management Sciences 2(4):304-309.

 
 

Tabar TAA (2016). The role of the internal audit function in the public sector. Basic Research Journal of Business Management and Accounts 5(1):1-11.

 
 

World Bank (2014). Doing Business Report 2014. Washington, DC: World Bank.