Internal audit independence in Ghana Education Service: evidence from Volta Region

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.