Internal Auditing and Institutional Performance of Local Governments in Ghana
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Sep 30, 2023
Keywords:
Internal audit, Local governments, Implementation of recommendations, Institutional performance, Sanctions
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Abstract
Local governments are required to add value to the public good. Internal auditing is a mechanism used to monitors operations of local governments to provide quality municipal services. However, poor delivery by local governments has necessitated this paper to examine the link between internal auditing and institutional performance of four selected local governments in the Central Region of Ghana. Using interpretivism philosophy and in-depth interview design, purposive sampling procedure was used to select 12 key informants to provide primary data using interview guide. The key informants were two internal auditors, two Metropolitan, Municipal, and District Co-ordinating Directors, four Chairpersons of Audit Committees, three District Auditors, and one Regulator at national level. Secondary data were also collected from various documents through library search. Data were analysed manually using content analysis and pattern matching. The study revealed that the internal auditing carried out did not enhance performance of the selected local governments as they did not perform the day-to-day functions to expectation and sanctions were not applied to perpetrators of irregularities in operations. The performance of local governments is supposed to be enhanced if internal audit recommendations are implemented by management and perpetrators of irregularities are sanctioned.
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How to Cite
Aikins, A. E., & Mensah, J. V. (2023). Internal Auditing and Institutional Performance of Local Governments in Ghana. Indonesia Auditing Research Journal, 12(3), 134–142. https://doi.org/10.35335/arj.v12i3.204
References
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Adetiba T.C. (2018). Institutionalising democracy. In: Farazmand A. (eds), GlobalEncyclopedia of Public Administration, Public Policy, and Governance. Springer.
Ahmed, F., F., Tonmoy, A., Tania, S., Sheikh, S., A., Faria, T., N., Partho, B., & Samiran.,
M. (2022). Prevalence and associated risk factors of ‘Psychological, financial, and career effect’ among Bangledeshi undergraduate students in the COVID-19 pandemic situation. International Journal of Mathematical Sciences and Computing (IJMSC), 8, 15-29.
Ahmed, S. & Uddin, S. (2022). Reflexive deliberations of family directors on corporate
board reforms: Publicly listed family firms in an emerging economy. Accounting forum, doi: 10.1080/01559982.2022.2091728
Al-Aarajy, A. H. M., & Al-Samman, T. A. S. (2021). The Role of E-government Readiness
in Enhancing Institutional Performance: A Case Study in the Nineveh Governorate Bureau. Journal of TANMIYAT ALRAFIDAIN (TANRA), 40 (132), 9-36, https://doi.org/ 10.33899/tanra.2021.129355.1070
Alinaitwe, J. (2011). Internal audit function and performance of local governments of
Uganda: A case of Nakaseke District Local Government. Unpublished research project, Makerere University, Kampala, available at: http://ir.mu.ac.ke:8080/xmlui/ handle/123456789/ 2197.
Alqudah, Hamza, Amran, & Hassan. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector. EuroMed Journal of Business, 14, 251-73.
Al-Twaijry, Abdulrahman, A., M., Brierley, J., A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspective on Accounting, 14, 507-531.
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A
survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
Alzeban, A., & Sawan, N. (2013). The role of internal audit function in the public sector
context of Saudi Arabia. African Journal of Business Management, 7(6), 443-454.
Arthur, L. (2015). Investigating the performance of Agona West District Assembly on the
delivery of its developmental mandate in the areas of infrastructure, education and health as well as the contributions of NGO’s in the same areas of developments, available at: http:/ugspace.ug.edu.gh.
Ashfaq, K., Ur Rehman, S., Ul Haq, M., & Usman, M. (2021). Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance. Journal of Financial Reporting and Accounting, DOI 10.1108/JFRA-12-2020-0371
Auditor-General (2004). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2004, Accra: Auditor-General, available at: https://ghaudit.org/web/wp-content/uploads/Reports/2004/consolidated-report-of-the-auditor-general-on-special-audits-into-the-operations-of-district-assemblies-for-the-period-2001-2004.pdf
Auditor-General (2005). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2005, Accra: Auditor-General.
Auditor-General (2006). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2006, Accra: Auditor-General.
Auditor-General (2007). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2007, Accra: Auditor-General.
Auditor-General (2008). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2008, Accra: Auditor-General.
Auditor-General (2009). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2009, Accra: Auditor-General.
Auditor-General (2010). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2010, Accra: Auditor-General.
Auditor-General (2011). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2011, Accra: Auditor-General.
Auditor-General (2012). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2012, Accra: Auditor-General.
Auditor-General (2018). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2018, Accra: Auditor-General.
Bangase, E., A. (2018). Local Government Authority performance management practices:
Analysis of the Functional Organisational Assessment Tool. MPhil Thesis, University
Bednarek, P. (2018). Factors Affecting the Internal Audit Effectiveness: A Survey of the
Polish Private and Public Sectors. In T. Dudycz, G. Osbert-Pociecha, B. Brycz (Eds.), Efficiency in Business and Economics (pp. 1-16). Cham: Springer.
https://doi.org/10.1007/978-3-319-68285-3_1
Business Writing Services (2011). Limitations of internal audit function to the business,
available at: http://www.businesswritingservices.org/ auditingwritingservices/656-limitations-of-internal-audit-function-to-the-business.
Cerrillo-i-Martínez, A. (2017). The Principles of Good Governance. In: A. Farazmand (Eds.), Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham.
Chartered Institute of Internal Auditors, UK and Ireland (2020). Position paper: Internal audit’s relationship with external audit. London.
Chelimo, A. K. & Kariuki, B. M. (2013). An evaluation of internal audit function in financial reporting in Local Authorities in Kenya: A case of Municipal Council of Eldoret. Journal of Emerging Trends in Economics and Management Sciences, 4(2), 289-295, available at: https://citeseerx.ist.psu.edu/viewdoc/download? doi=10.1.1.300.5030 &rep=rep1&type=pdf
Cities Alliance (2013). Assessing the Institutional Environment of Local Governments in
Africa, available at: https://www.citiesalliance.org>...
Creswell, J. W. (1998). Qualitative inquiry and research design: Choosing among five traditions. Thousand Oaks, CA: Sage Publications.
Damayanti, V. & Aswar, K. (2021). Performance measurement in local governments: An
analysis of organisational factors. Information Management and Business Review, AMH International, 13(2), 35-42. DOI: 10.22610/imbr.v13i2(I).3215
Dawuda, A. (2010). The effectiveness of internal audit unit in the public sector in promoting good corporate governance: The case of the Metropolitan, Municipal, and District Assemblies (MMDAs) in the Northern Region of Ghana, MBA Dissertation, University of Cape Coast, Cape Coast, Ghana.
Dellai, H., & Omri, M., A., B. (2016). Factors affecting the internal audit effectiveness In
Tunisian organisations. Research Journal of Finance and Accounting, 16, 208-221.
El Araby, M.A. & Ayaad, N.e.D.S. (2020), Dilemma of institutional performance assessment in governmental sector: A proposed KPIs model, Journal of Humanities and Applied Social Sciences, 2(2), 115-139. https://doi.org/10.1108/JHASS-08-2019-0026
Endaya, K., & Hanefah, M. (2016). Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management. Journal of Economic and Administrative Sciences, 32, 160-176.
Eulerich, M., Kremin, J., & Wood, D., A. (2019). Factors that influence the perceived use of the internal audit function’s work by executive management and audit committee. Advances in Accounting, 45, 100410.
Gabriel, A., G., Antonio, M., A., B., Ramos, V., B., & Marasigan, J., T. (2019). Transparency and accountability in local governance: The nexus between democracy and public service delivery in the Philippines. Public Policy and Administration Research, 9(7), 2019. ISSN 2224-5731(Paper) ISSN 2225-0972(Online) DOI: 10.7176/PPAR www.iiste.org
Ghartey, A. B., Ghartey, B. B., & Mensah, J. V. (2015). Making the functional organisational assessment tool work for local governments in Ghana: Evidence from the Central Region. International Journal of Innovative Research and Development, 4, 59-70, available at: http://internationaljournalcorner.com/index.php/ijird_ojs/ article/view/ 135935/95058
Government of Ghana (2003). Internal Audit Agency Act 2003 (Act 658). Accra: Government of Ghana, available at: http://www.gaccgh.org/publications/ Internal_Audit_ Agency_Act_2003.pdf
Government of Ghana (2010). Ministry of Local Government and Rural Development: Functional and Organisational Assessment Tool (FOAT) Operational Manual, Accra: Government of Ghana, available at: https://www.ircwash.org/ sites/default/files/Ghana-2010-Functional.pdf
Government of Ghana (2012). Ministry of Local Government and Rural Development: Functional and Organisational Assessment Tool (FOAT) 2012 Operational Manual, Accra: Government of Ghana.
Government of Ghana (2013). Ministry of Local Government and Rural Development: 2012 Functional and Organisational Assessment Tool (FOAT) Final Report - Abura-Asebu-Kwamankese District Assembly, Cape Coast Metropolitan Assembly, Mfantseman Municipal Assembly, and Twifo-Hemang-Lower Denkyira District Assembly. Accra: Government of Ghana.
Government of Ghana (2016). Local Governance Act 2016 (Act 936). Accra: Government
of Ghana.
Government of Ghana (2016). Public financial management Act 2016 (Act 921). Accra:
Government of Ghana, available at: https://mofep.gov.gh/sites/default/ files/acts/public-financial-management-act-2016.pdf
Hosinian, S., M. (2021). How managers and audit committee affect internal control weakness. Iranian Journal of Accounting, Auditing, and Finance, 4(4), 45-56. doi: 10.22067/ijaaf.2021.39506 https://ijaaf.um.ac.ir
Kahwema, P., & Hameed, T. (2022). Review of the IT Integration Framework for a University’s Institutional Performance Setting in Zimbabwe. International Journal of Academic Research in Business and Social Sciences, 12(1), 353–384.
Karagiorgos, G. D., & Konstantinos, A. (2015). Factors associated with internal audit effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7, 113-122.
Letki, N. (2017, March 17). Institutional performance. Encyclopedia Britannica. https://www.britannica.com/topic/institutional-performance
Mahyoro, K., & Kasoga, P. (2021). Attributes of the internal audit function and effectiveness of internal audit services: Evidence from local government authorities in Tanzania. Managerial Auditing Journal, 36, 999-1023.
Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: An Ethiopian Public
Sector case study. Managerial Auditing Journal, 22(5), 470-484. doi.org/10.1108/02686900710750757
Morse, J. M. (1994). Designing funded qualitative research. In Denizin, N. K. and Lincoln,
Y. S., Handbook of qualitative research (2nd Ed). Thousand Oaks, CA: Sage.
Onay, A. (2021). Factors affecting the internal audit effectiveness: A research of the Turkish private sector organisations. Ege Academic Review, 21, 1-15.
Oussii, A, & Boulila, N. (2021). Evidence on the relation between audit committee financial expertise and internal audit function effectiveness. Journal of Economic and Administrative Sciences, 37, 659-676.
Phornlaphatrachakorn, K. (2020). Audit committee effectiveness, internal audit quality,
financial reporting quality, and organisational success: An empirical investigation of Thai listed firms. International Journal of Business, 25, 343-366.
Rabina, L. & Ermawati. (2021). Performance measurement in local government: Institutional Factors. Journal of Social and Development Sciences, 12(2), 35-44. DOI: 10.22610/jsds.v12i2(S).3208
Roussy, M., Barbe, O., & Raimbault, S. (2020). Internal audit: From effectiveness to organisational significance. Managerial Auditing Journal, 35, 322-342.
RSM International Association (2018). Benefits of internal audit to a company's performance, available at: https://www.rsm.global/southafrica/news/benefits-internal-audit-companys-performance.
Salmasi, F., Mohammad, T., S., & Apaydin, H. (2022). Mathematical based implicit explicit finite difference techniques for solving the ground water flow equations using spreadsheets. International Journal of Mathematical Sciences and Computing IJMSC, 8, 1-14.
Sarbanes-Oxley (2002). The Sarbanes-Oxley Act of 2002. United States House of Representatives, Public Law 107-204 [H.R. 3763]. Washington D.C.
Sosu, J. N. (2020). Performance management in Ghana’s local government: a case study of Ada East District Assembly. Commonwealth Journal of Local Governance, 22, Article ID 7376. https://doi.org/10.5130/cjlg.vi22.7376.
Stubbergaard, Y. & Uhlin, A. (2016) Democratic governance in developing nations. In: Farazmand, A. (eds.), Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham.
Ta, T., T., & Doan, T., N. (2022). Factors affecting internal audit effectiveness: Empirical
evidence from Vietnam. International Journal of Financial Studies, 10(2), 1-14.
Tuovila, A. (2022). Internal Audit: What it is, different types, and the 5 Cs, available at:
https://www.investopedia.com/terms/i/internalaudit.asp
Turetken, O., Jethefer S., & Ozkan, B. (2019). Internal audit effectiveness: Operationalisation and influencing factors. Managerial Auditing Journal, 35, 238-271.
Uddin, A., Rahman, S., & Howladar, M., H., R. (2018). Deviant workplace behaviour and
job performance: The moderating effect of transformational leadership. Iranian Journal of Management Studies, 11(1), doi: 10.22059/IJMS.2018.226143.672514
Zybin, S., & Bielozorova, Y. (2021). Risk-based decision-making system for information
processing systems. International Journal of Information Technology and Computer Science (IJITCS), 13, 1-18.
Adetiba T.C. (2018). Institutionalising democracy. In: Farazmand A. (eds), GlobalEncyclopedia of Public Administration, Public Policy, and Governance. Springer.
Ahmed, F., F., Tonmoy, A., Tania, S., Sheikh, S., A., Faria, T., N., Partho, B., & Samiran.,
M. (2022). Prevalence and associated risk factors of ‘Psychological, financial, and career effect’ among Bangledeshi undergraduate students in the COVID-19 pandemic situation. International Journal of Mathematical Sciences and Computing (IJMSC), 8, 15-29.
Ahmed, S. & Uddin, S. (2022). Reflexive deliberations of family directors on corporate
board reforms: Publicly listed family firms in an emerging economy. Accounting forum, doi: 10.1080/01559982.2022.2091728
Al-Aarajy, A. H. M., & Al-Samman, T. A. S. (2021). The Role of E-government Readiness
in Enhancing Institutional Performance: A Case Study in the Nineveh Governorate Bureau. Journal of TANMIYAT ALRAFIDAIN (TANRA), 40 (132), 9-36, https://doi.org/ 10.33899/tanra.2021.129355.1070
Alinaitwe, J. (2011). Internal audit function and performance of local governments of
Uganda: A case of Nakaseke District Local Government. Unpublished research project, Makerere University, Kampala, available at: http://ir.mu.ac.ke:8080/xmlui/ handle/123456789/ 2197.
Alqudah, Hamza, Amran, & Hassan. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector. EuroMed Journal of Business, 14, 251-73.
Al-Twaijry, Abdulrahman, A., M., Brierley, J., A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspective on Accounting, 14, 507-531.
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A
survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
Alzeban, A., & Sawan, N. (2013). The role of internal audit function in the public sector
context of Saudi Arabia. African Journal of Business Management, 7(6), 443-454.
Arthur, L. (2015). Investigating the performance of Agona West District Assembly on the
delivery of its developmental mandate in the areas of infrastructure, education and health as well as the contributions of NGO’s in the same areas of developments, available at: http:/ugspace.ug.edu.gh.
Ashfaq, K., Ur Rehman, S., Ul Haq, M., & Usman, M. (2021). Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance. Journal of Financial Reporting and Accounting, DOI 10.1108/JFRA-12-2020-0371
Auditor-General (2004). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2004, Accra: Auditor-General, available at: https://ghaudit.org/web/wp-content/uploads/Reports/2004/consolidated-report-of-the-auditor-general-on-special-audits-into-the-operations-of-district-assemblies-for-the-period-2001-2004.pdf
Auditor-General (2005). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2005, Accra: Auditor-General.
Auditor-General (2006). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2006, Accra: Auditor-General.
Auditor-General (2007). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2007, Accra: Auditor-General.
Auditor-General (2008). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2008, Accra: Auditor-General.
Auditor-General (2009). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2009, Accra: Auditor-General.
Auditor-General (2010). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2010, Accra: Auditor-General.
Auditor-General (2011). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2011, Accra: Auditor-General.
Auditor-General (2012). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2012, Accra: Auditor-General.
Auditor-General (2018). Report of the Auditor-General on the accounts of District Assemblies for the financial year ended 31st December 2018, Accra: Auditor-General.
Bangase, E., A. (2018). Local Government Authority performance management practices:
Analysis of the Functional Organisational Assessment Tool. MPhil Thesis, University
Bednarek, P. (2018). Factors Affecting the Internal Audit Effectiveness: A Survey of the
Polish Private and Public Sectors. In T. Dudycz, G. Osbert-Pociecha, B. Brycz (Eds.), Efficiency in Business and Economics (pp. 1-16). Cham: Springer.
https://doi.org/10.1007/978-3-319-68285-3_1
Business Writing Services (2011). Limitations of internal audit function to the business,
available at: http://www.businesswritingservices.org/ auditingwritingservices/656-limitations-of-internal-audit-function-to-the-business.
Cerrillo-i-Martínez, A. (2017). The Principles of Good Governance. In: A. Farazmand (Eds.), Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham.
Chartered Institute of Internal Auditors, UK and Ireland (2020). Position paper: Internal audit’s relationship with external audit. London.
Chelimo, A. K. & Kariuki, B. M. (2013). An evaluation of internal audit function in financial reporting in Local Authorities in Kenya: A case of Municipal Council of Eldoret. Journal of Emerging Trends in Economics and Management Sciences, 4(2), 289-295, available at: https://citeseerx.ist.psu.edu/viewdoc/download? doi=10.1.1.300.5030 &rep=rep1&type=pdf
Cities Alliance (2013). Assessing the Institutional Environment of Local Governments in
Africa, available at: https://www.citiesalliance.org>...
Creswell, J. W. (1998). Qualitative inquiry and research design: Choosing among five traditions. Thousand Oaks, CA: Sage Publications.
Damayanti, V. & Aswar, K. (2021). Performance measurement in local governments: An
analysis of organisational factors. Information Management and Business Review, AMH International, 13(2), 35-42. DOI: 10.22610/imbr.v13i2(I).3215
Dawuda, A. (2010). The effectiveness of internal audit unit in the public sector in promoting good corporate governance: The case of the Metropolitan, Municipal, and District Assemblies (MMDAs) in the Northern Region of Ghana, MBA Dissertation, University of Cape Coast, Cape Coast, Ghana.
Dellai, H., & Omri, M., A., B. (2016). Factors affecting the internal audit effectiveness In
Tunisian organisations. Research Journal of Finance and Accounting, 16, 208-221.
El Araby, M.A. & Ayaad, N.e.D.S. (2020), Dilemma of institutional performance assessment in governmental sector: A proposed KPIs model, Journal of Humanities and Applied Social Sciences, 2(2), 115-139. https://doi.org/10.1108/JHASS-08-2019-0026
Endaya, K., & Hanefah, M. (2016). Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management. Journal of Economic and Administrative Sciences, 32, 160-176.
Eulerich, M., Kremin, J., & Wood, D., A. (2019). Factors that influence the perceived use of the internal audit function’s work by executive management and audit committee. Advances in Accounting, 45, 100410.
Gabriel, A., G., Antonio, M., A., B., Ramos, V., B., & Marasigan, J., T. (2019). Transparency and accountability in local governance: The nexus between democracy and public service delivery in the Philippines. Public Policy and Administration Research, 9(7), 2019. ISSN 2224-5731(Paper) ISSN 2225-0972(Online) DOI: 10.7176/PPAR www.iiste.org
Ghartey, A. B., Ghartey, B. B., & Mensah, J. V. (2015). Making the functional organisational assessment tool work for local governments in Ghana: Evidence from the Central Region. International Journal of Innovative Research and Development, 4, 59-70, available at: http://internationaljournalcorner.com/index.php/ijird_ojs/ article/view/ 135935/95058
Government of Ghana (2003). Internal Audit Agency Act 2003 (Act 658). Accra: Government of Ghana, available at: http://www.gaccgh.org/publications/ Internal_Audit_ Agency_Act_2003.pdf
Government of Ghana (2010). Ministry of Local Government and Rural Development: Functional and Organisational Assessment Tool (FOAT) Operational Manual, Accra: Government of Ghana, available at: https://www.ircwash.org/ sites/default/files/Ghana-2010-Functional.pdf
Government of Ghana (2012). Ministry of Local Government and Rural Development: Functional and Organisational Assessment Tool (FOAT) 2012 Operational Manual, Accra: Government of Ghana.
Government of Ghana (2013). Ministry of Local Government and Rural Development: 2012 Functional and Organisational Assessment Tool (FOAT) Final Report - Abura-Asebu-Kwamankese District Assembly, Cape Coast Metropolitan Assembly, Mfantseman Municipal Assembly, and Twifo-Hemang-Lower Denkyira District Assembly. Accra: Government of Ghana.
Government of Ghana (2016). Local Governance Act 2016 (Act 936). Accra: Government
of Ghana.
Government of Ghana (2016). Public financial management Act 2016 (Act 921). Accra:
Government of Ghana, available at: https://mofep.gov.gh/sites/default/ files/acts/public-financial-management-act-2016.pdf
Hosinian, S., M. (2021). How managers and audit committee affect internal control weakness. Iranian Journal of Accounting, Auditing, and Finance, 4(4), 45-56. doi: 10.22067/ijaaf.2021.39506 https://ijaaf.um.ac.ir
Kahwema, P., & Hameed, T. (2022). Review of the IT Integration Framework for a University’s Institutional Performance Setting in Zimbabwe. International Journal of Academic Research in Business and Social Sciences, 12(1), 353–384.
Karagiorgos, G. D., & Konstantinos, A. (2015). Factors associated with internal audit effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7, 113-122.
Letki, N. (2017, March 17). Institutional performance. Encyclopedia Britannica. https://www.britannica.com/topic/institutional-performance
Mahyoro, K., & Kasoga, P. (2021). Attributes of the internal audit function and effectiveness of internal audit services: Evidence from local government authorities in Tanzania. Managerial Auditing Journal, 36, 999-1023.
Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: An Ethiopian Public
Sector case study. Managerial Auditing Journal, 22(5), 470-484. doi.org/10.1108/02686900710750757
Morse, J. M. (1994). Designing funded qualitative research. In Denizin, N. K. and Lincoln,
Y. S., Handbook of qualitative research (2nd Ed). Thousand Oaks, CA: Sage.
Onay, A. (2021). Factors affecting the internal audit effectiveness: A research of the Turkish private sector organisations. Ege Academic Review, 21, 1-15.
Oussii, A, & Boulila, N. (2021). Evidence on the relation between audit committee financial expertise and internal audit function effectiveness. Journal of Economic and Administrative Sciences, 37, 659-676.
Phornlaphatrachakorn, K. (2020). Audit committee effectiveness, internal audit quality,
financial reporting quality, and organisational success: An empirical investigation of Thai listed firms. International Journal of Business, 25, 343-366.
Rabina, L. & Ermawati. (2021). Performance measurement in local government: Institutional Factors. Journal of Social and Development Sciences, 12(2), 35-44. DOI: 10.22610/jsds.v12i2(S).3208
Roussy, M., Barbe, O., & Raimbault, S. (2020). Internal audit: From effectiveness to organisational significance. Managerial Auditing Journal, 35, 322-342.
RSM International Association (2018). Benefits of internal audit to a company's performance, available at: https://www.rsm.global/southafrica/news/benefits-internal-audit-companys-performance.
Salmasi, F., Mohammad, T., S., & Apaydin, H. (2022). Mathematical based implicit explicit finite difference techniques for solving the ground water flow equations using spreadsheets. International Journal of Mathematical Sciences and Computing IJMSC, 8, 1-14.
Sarbanes-Oxley (2002). The Sarbanes-Oxley Act of 2002. United States House of Representatives, Public Law 107-204 [H.R. 3763]. Washington D.C.
Sosu, J. N. (2020). Performance management in Ghana’s local government: a case study of Ada East District Assembly. Commonwealth Journal of Local Governance, 22, Article ID 7376. https://doi.org/10.5130/cjlg.vi22.7376.
Stubbergaard, Y. & Uhlin, A. (2016) Democratic governance in developing nations. In: Farazmand, A. (eds.), Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham.
Ta, T., T., & Doan, T., N. (2022). Factors affecting internal audit effectiveness: Empirical
evidence from Vietnam. International Journal of Financial Studies, 10(2), 1-14.
Tuovila, A. (2022). Internal Audit: What it is, different types, and the 5 Cs, available at:
https://www.investopedia.com/terms/i/internalaudit.asp
Turetken, O., Jethefer S., & Ozkan, B. (2019). Internal audit effectiveness: Operationalisation and influencing factors. Managerial Auditing Journal, 35, 238-271.
Uddin, A., Rahman, S., & Howladar, M., H., R. (2018). Deviant workplace behaviour and
job performance: The moderating effect of transformational leadership. Iranian Journal of Management Studies, 11(1), doi: 10.22059/IJMS.2018.226143.672514
Zybin, S., & Bielozorova, Y. (2021). Risk-based decision-making system for information
processing systems. International Journal of Information Technology and Computer Science (IJITCS), 13, 1-18.
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