Abstract:
This study assessed internal auditor independence in Ghana Education Service
with evidence from Volta Region. Quantitative research methodology was adopted
for the study hence the analyses were quantitative in nature. The study used
descriptive survey as its research design and used the census method to select all
internal auditors and their supporting staffs numbering 135, who served as sample
size for the study. A structured close-ended questionnaire was the main instrument
used for data collection. The data collected were analysed using descriptive
statistical tools (frequency tables, percentages, mean and its associated standard
deviation) as well as inferential statistics (one-way-ANOVA). The study revealed
that, giving autonomy to the internal audit function had the greatest influence on
internal auditor independence positively ( X = 3.83). Further examination showed
that, to a large extent, threats (self-interest threats and intimidation threats)
positively affect internal auditor independence of mind at GES, Volta Region
(overall X = 3.21). Contrariwise, threats do not affect internal auditor independence
in appearance at GES, Volta Region (overall X = 2.25). Finally, the study revealed
that there is no difference in the mean level of the various internal audit threats
among males and females and that the means among males and females are equal.
The study therefore recommended that, substantial emphasis must be placed on the
importance of reporting lines in maintaining the autonomy of internal auditors.
