国際会計研究ジャーナル

概要

An Exploratory Study on Management Support Services and Its effects on the Quality Service Delivery of Internal Auditors in the Northern Ghana

Dawuda A, Ataribanam S and Joseph AA

The Internal Audit Department is a cornerstone for effective corporate governance. However, its effectiveness largely depends on the support of management. Therefore, this paper examines Management Support Services and its effects on the performance of Internal Audit Department in the Public Sector of Ghana. An exploratory research approach was deployed for this study. The respondents include Management, External Auditors and Heads of Internal Audit Departments in the three regions of the Northern Ghana. A total sample size of 170 was used. It was discovered that the Internal Auditors were not satisfied with the support services that management provide. There was strong positive correlation between Management Support Services and the Internal Audit performance. The key support services that influence Internal Audit performance were management commitment to working with Internal Auditors to develop Internal Auditor Charter and providing adequate logistics. On the basis of these findings, the paper recommends that Management should see internal audit unit as a strategic business unit in creating value and give it the necessary support. The Internal Audit Agency should be restructured with constitutional powers to recruit, train, determine condition of service and post internal auditors to all public institutions.