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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/8494

Title: The impact of external audit in accountability and transparency of NGO’s in the Bolgatanga Municipality
Authors: Ali Baba, Solomon
Issue Date: 6-Apr-2016
Abstract: This study is to assess the impact of external audit in accountability and transparency of NGOs in the Bolgatanga Municipality Both qualitative and quantitative approach were used that included questionnaires, interviews, focus group discussions to collect data. Purposive sampling technique was used in the selection of respondents. A sample size of sixty four (108) respondent were selected from NGOs, stakeholders and beneficiaries across board and SPSS was used in the analysis of the data. From the findings, it is observed that the external audit report of NGOs are not utilised to bring about compliance and that recommendations of the external auditors are not enforced by management. This invariably calls for a case by case research on NGO activities. It was established that external audit report does not have positive effect on NGOs activities in relation to accountability and transparency. Project end evaluation should not be only narrative as has been the case in most evaluations but should include audited financial statement to be signed by the external auditor. External Auditors should not be hired by management of NGOs but by the Board of Directors or Donors so the external auditors will report to the Board or the donor or funding agency and not management of NGOs. Beneficiary communities and stakeholders should be educated to demand full disclosure of the entire package of support or intervention such that they can hold NGOs implementing the projects within their community accountable if they refused to render the agreed support package.
Description: A thesis submitted to Department of Accounting and Finance Kwame Nkrumah University of Science and Technology School of Business in partial fulfilment of the requirements for the degree of Master of Business Administration (Accounting-Option), 2015
URI: http://hdl.handle.net/123456789/8494
Appears in Collections:College of Arts and Social Sciences

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