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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/8670

Title: An examination of the relationship between internal control systems and internal audit in government agencies: A case study of some selected government agencies in the Brong Ahafo region
Authors: Ngmin, Evans Laarabong
Issue Date: 12-Apr-2016
Abstract: The study investigates the impact of integrated internal control systems on internal audit processes in public sector institutions. In this regard, six inherent hypotheses were proposed by the use of a model represented by five independent variables (control environment, communication, risk assessment, control activities and monitoring) and one dependent variable (internal audit). Using stepwise regression approach to Ordinary Least Squares analysis, the findings revealed that the internal control mechanisms have significant positive influence on the internal auditing activities in the public sector institutions. Also, some of the predictive variables were not significant when they were considered under the individual component of the internal control system but they were significant when they were considered as a whole. Thus, in order for public institutions to improve their internal audit processes, internal control processes must be revised and fully integrated to smoothing the activities of internal auditors in the public institutions.
Description: A thesis submitted to the department of Accounting and Finance, School of Business, Kwame Nkrumah University of Science and Technology, in partial fulfillment of the requirements for the degree of Master of Business Administration (Accounting) , 2015
URI: http://hdl.handle.net/123456789/8670
Appears in Collections:College of Arts and Social Sciences

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