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|Title: ||The contribution of internal auditing on internal controls in District Assemblies in Ghana:(A case study of Tamale Metropolitan Assembly)|
|Authors: ||Aminu, Salifu|
|Issue Date: ||8-Apr-2016|
|Abstract: ||The study sought to assess the contribution of internal auditing on internal controls of district assemblies in Ghana focusing on Tamale Metropolitan Assembly in Northern region. Internal Audit Agency serves as an oversight body that is charge with the mandate of ensuring that the internal audit units of the district assemblies in Ghana perform their function of monitoring and appraising of the activities and internal controls of district assemblies.
The study sought to assess the efficiency of the internal audit unit in the monitoring and advice in the design, implementation and maintaining of internal controls in district assemblies in Ghana as well as suggesting ways of improving the efficiency and effectiveness of the internal audit units.
Therefore, the methodology adopted by the study was on secondary data using questionnaire administered on the management units of Tamale Metropolitan Assembly in the northern region.
Furthermore, the data of the study indicates that there was lack of independence on the part of internal audit personnel in the Metropolis and lack of funds to discharge its function effectively.
More so, the study recommended that the government needs to employ more internal audit staff who have the knowledge in auditing to increase the numerical strength of the unit and increase the budgetary allocation with the oversight body ensuring that the resources allocated are utilised judiciously.|
|Description: ||A Thesis submitted to the Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology in partial fulfilment of the requirements for the degree of Master of Business Administration (Accounting Option)|
|Appears in Collections:||College of Arts and Social Sciences|
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