Internal Audit Effectiveness in Public Sector Organizations in Ghana: A Case Study of Wa Municipal Assembly


Teye Benjamin , Gu shuibin ,

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Volume 12 - December 2023 (12)


This research analyses internal audit effectiveness in public sector organizations in Ghana with the use of the institutional and resource capability-based theories. This has attracted the attention of both academicians and practitioners to evaluate the effectiveness of internal audit functions {IAFs} in achieving their goals. But, there is no harmony among researchers about the antecedents of effectiveness. The study explores the internal and external factors that have an effect on internal audit effectiveness. To achieve this, the study followed the qualitative approach for this study. The findings of the study discovered that, from the external surroundings, internal audit effectiveness is stimulated by means of government laws and regulatory institutions through coercive isomorphism. similarly, the expert power of professional bodies and specialists additionally have an effect on internal audit effectiveness through normative isomorphism whiles mimetic isomorphism impact internal audit effectiveness when the internal audit  functions of the public sector organizations in these instances replicate the structure, approaches and useful resource requirements of perceived successful organizations so one can be seen as doing nicely. Moreover, the study located that organizational characteristics, departmental characteristics, employee characteristics and managerial practices are internal elements that influence internal audit effectiveness. Within these internal factors are problems like poor auditee relationships, poor management control supports and high political circumvention, which impedes internal audit effectiveness in those public sector organizations. It is recommended that top managements of these organizations should exert extra interest to the aid needs of the internal audit functions that will render their required services to their respective corporations. It is also encouraged that the internal audit agency need to step up its attentions to the internal audit functions of the various public sector organizations


Internal Audit Effectiveness, Public Sector Organizations 


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