Abstract:
The study assessed audit committee expertise and quality of internal audit
report nexus among Metropolitan Municipal and District Assemblies in the
Central region of Ghana. Primary data was collected from 150 audit
committee members. Explanatory research design was adopted. Following
this, the study adopted a quantitative approach and employed questionnaire as
its primary data collection instrument. Using PLS-SEM, the study revealed
positive nexus between audit committee expertise and quality of internal audit
report. The study further found that audit committee independence impact
quality of internal audit report significantly and positively. Likewise, audit
committee’s role performance is seen as important promoter of quality of
internal audit report. Therefore, it was recommended that MMDAs should
prioritize training and development programs for their audit committee
members to ensure they remain well-informed and effective in their roles.
Moreover, the management of MMDAs are entreated to continuously
emphasize the independence of the audit committee from management and
any undue influence. MMDAs are encouraged to develop and communicate
clear and comprehensive terms of reference for their audit committee,
outlining its roles, responsibilities and objectives.
