Abstract:
Internal auditing is expected to monitor resource mobilisation and utilisation
in order to achieve development objectives at the local level. However, the
philosophy and a qualitative research design, the study examined how internal
auditing is carried out that it could not stop the irregularities in local
governments. The study was conducted in selected local governments in the
Central Region of Ghana. The explorative research design was employed. The
study population covered Chief Executives of the local governments, Coordinating
Directors, Chairpersons of Audit Report Implementation
Committees, Internal Auditors, District Auditors, Chairman of Public
Accounts Committee of Parliament, Director-General of Internal Audit
Agency, Auditor-General, President of Institute of Internal Auditors (GH), and
a representative from the DDF FOAT Secretariat. A sample size of 25 was
purposively selected but 20 took part in the study. The data collection method
was key informants interview and the data collection instruments were
interview guides and checklists. The data was analysed manually using pattern
matching, comparison, interpretation, and content analysis. The study revealed
that internal auditing was carried out poorly because management bodies did
not support internal auditors to discharge their duties in an independent and
objective manner. It is recommended that an Internal Audit Class should be
established so that internal auditors in the local government institutions could
be placed under the Class for them to report administratively to its Head in
Auditor-General5 s reports on local government in Ghana depict irregularities
which recur year after year since 1997. Using the interpretive research
order to ensure their independence and objectivity in discharging their duties.
