Examining internal audit process of selected local governments in the central region of Ghana

Abstract

Purpose: Globally and historically, internal auditing has been used to enhance the efficiency and effectiveness of organisations. The internal audit process helps to achieve the desired objectives of organisations including local governments by preventing irregularities in operations. Guided by institutional theory and based on primary data as well as employing the interpretive research philosophy, the paper examined the internal audit process of selected local government institutions in the Central Region of Ghana.

Methodology: Purposive sampling technique was used to select seven key informants for interview by the use of interview guide. The data were analysed using pattern matching and content analysis based on themes.

Findings: The main finding was that the internal auditors hardly performed all tasks involved in the internal audit process due to irregularities in operations. This constrained the achievement of assignment objectives. The recommendation was that the Head of Local Government Service should sanction auditors who flout the process.

Originality/Value: This study is meant to raise awareness of stakeholders of local governments on the need to improve internal audit practices for effective and efficient resource utilisation to enhance service delivery to the citizens.