Article: Effectiveness of internal audit function in public sector organisations in Northern Region of Ghana Journal: African Journal of Accounting, Auditing and Finance (AJAAF) 2022 Vol.8 No.2 pp.132 - 153 Abstract: This paper examined the effect of internal audit independence, management support, competency of the audit staff, and the quality of the internal audit work on the effectiveness of the internal audit function in selected public sector organisations in the Northern Region of Ghana. Data was collected using a structured questionnaire. The sample size was 82 respondents comprising of internal auditors and their auditees. Purposive and convenient sampling techniques were employed. Researchers used multiple regression analysis and ordinary least square in examining for relationship between variables. The paper found that independence of the internal auditor, management support, the competency of the internal auditors, and the quality of the internal auditors' work were all positively associated with the effectiveness of the internal audit function among public sector organisations in the Northern Region of Ghana. The researchers recommended regular training of internal audit staff, proper remuneration of internal auditors among others. Inderscience Publishers - linking academia, business and industry through research

Title: Effectiveness of internal audit function in public sector organisations in Northern Region of Ghana

Authors: Issahaku Salifu; Dawuni Mohammed; Nurideen Alhassan; Newman Amaning

Addresses: Department of Accounting, Faculty of Business, Tamale Technical University, P.O. Box 3 E/R, Tamale, Ghana ' Department of Statistics, Faculty of Applied Sciences, Tamale Technical University, P.O. Box 3 E/R, Tamale, Ghana ' Department of Accounting, Faculty of Business, Tamale Technical University, P.O. Box 3 E/R, Tamale, Ghana ' Department of Accounting, Faculty of Business, Sunyani Technical University, P.O. Box 206, Sunyani, Ghana

Abstract: This paper examined the effect of internal audit independence, management support, competency of the audit staff, and the quality of the internal audit work on the effectiveness of the internal audit function in selected public sector organisations in the Northern Region of Ghana. Data was collected using a structured questionnaire. The sample size was 82 respondents comprising of internal auditors and their auditees. Purposive and convenient sampling techniques were employed. Researchers used multiple regression analysis and ordinary least square in examining for relationship between variables. The paper found that independence of the internal auditor, management support, the competency of the internal auditors, and the quality of the internal auditors' work were all positively associated with the effectiveness of the internal audit function among public sector organisations in the Northern Region of Ghana. The researchers recommended regular training of internal audit staff, proper remuneration of internal auditors among others.

Keywords: effectiveness; Ghana; internal audit; northern region; public sector organisation.

DOI: 10.1504/AJAAF.2022.128412

African Journal of Accounting, Auditing and Finance, 2022 Vol.8 No.2, pp.132 - 153

Accepted: 01 Jun 2022
Published online: 20 Jan 2023 *

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Title: Effectiveness of internal audit function in public sector organisations in Northern Region of Ghana

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