Abstract:
Internal auditing plays a significant role in the management of most
modern organizations. In the public sector of Ghana, internal auditing is meant
to drive greater efficiency and help in the delivery of public services.
Metropolitan, Municipal and District Assemblies (MMDAs) have Internal
Audit Units (IAU) as independent appraisal functions to examine and evaluate
their financial and operational activities. Despite the potential roles of IAUs in
MMDAs, the 2013 Auditor General report of Ghana found irregularities in the
accounts of the Tamale Metropolitan Assembly (TaMA) in the Northern
Region of Ghana. Thus this study examined internal audit practices of TaMA
whether they are effective in helping to ensure proper management and
accountability of public financial resources. The agency theory served as the
framework for understanding the problem. Using a purposive sampling
technique, seven key staff formed the sample of the study. Interviews were
done to gather data for the study. All interview transcripts were transcribed
and analysed according to the study objectives.
The results show that the IAU in TaMA carries out its functions as
stipulated by the Internal Audit Agency. However delays in the assignment of
audits to internal auditors in TaMA as well as inadequate and untimely
supervision of their work by the Head of the IAU in TaMA are challenges.
It is recommended that the Head of the IAU in TaMA ensure that
internal auditors have the duties assigned to them when necessary, and ensure
they have all resources they need to be effective in their work. The Head of the
IAU must always follow up on the staff to ensure they are carrying out their
duties properly.
