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The role of audit report implementation committee in Internal control in the public sector
A Thesis Submitted To The School Of Graduate Studies In Partial Fulfillment Of The Requirement For The Reward Of Masters In Business Administration (Accounting)
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| Format: | Thesis |
| Language: | English |
| Published: |
2025
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| _version_ | 1869483576111661056 |
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| access_status_str | Open Access |
| author | SEY, MARGARET |
| author_browse | SEY, MARGARET |
| author_facet | SEY, MARGARET |
| author_sort | SEY, MARGARET |
| collection | Thesis |
| description | A Thesis Submitted To The School Of Graduate Studies In Partial Fulfillment Of The Requirement For The Reward Of Masters In Business Administration (Accounting) |
| format | Thesis |
| id | oai:ir.knust.edu.gh:123456789/16160 |
| institution | KNUST (Ghana) |
| language | English |
| last_indexed | 2026-07-01T04:01:11.480Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| record_format | dspace |
| source_str | KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| spelling | oai:ir.knust.edu.gh:123456789/16160 The role of audit report implementation committee in Internal control in the public sector SEY, MARGARET A Thesis Submitted To The School Of Graduate Studies In Partial Fulfillment Of The Requirement For The Reward Of Masters In Business Administration (Accounting) The study sought to examine the role of audit committees in ensuring quality internal control in selected Metropolitan, Municipal and District Assemblies in the Ashanti region. In line with the purpose of the study, the researcher specifically sought to: find out the role of Audit Report Implementation Committee (ARIC); the internal control system; and how the role of audit committees helps in ensuring effective internal control in Metropolitan, Municipal and District Assemblies in the Ashanti region. The descriptive survey research design was employed for the study adopting the use of questionnaire for data collection and Statistical Package for Social Sciences (SPSS version 21) was used to analyse the data. Fifty (50) ARIC members were selected from 10 Metropolitans, Municipal and District Assemblies in the Ashanti Region using the purposive sampling technique to serve as the sample for the study. The study reviewed that Audit Report Implementation Committee (ARIC) are responsible for the effectiveness of the internal control systems of metropolitans, municipal, district assemblies and therefore they are to support the elected Council by providing an independent assessment of the activities of management in controlling the local authority and the quality of the risk management, financial reporting, financial management and internal audit. Also, the study revealed that the MMDAs do not have well-defined and clear policies, procedures and programs for audit committee units. Furthermore, the structure and the organizational settings of the MMDAs restrict the roles of the Audit Report Implementation Committee (ARIC) in delivering their services. It was deduced that Audit Report Implementation Committee (ARIC) are responsible for the internal control systems of MMDA‟s and therefore they are to support in providing an independent assessment of the activities of management in controlling the local authority and the quality of the risk management, financial reporting, financial management and internal audit. Based on the findings of the study it was recommended that meetings of the Audit Report Implementation Committee (ARIC) should be held on a regular basis. KNUST 2025-02-08T15:39:41Z 2025-02-08T15:39:41Z 2016-09 Thesis https://ir.knust.edu.gh/handle/123456789/16160 en application/pdf |
| spellingShingle | SEY, MARGARET The role of audit report implementation committee in Internal control in the public sector |
| title | The role of audit report implementation committee in Internal control in the public sector |
| title_full | The role of audit report implementation committee in Internal control in the public sector |
| title_fullStr | The role of audit report implementation committee in Internal control in the public sector |
| title_full_unstemmed | The role of audit report implementation committee in Internal control in the public sector |
| title_short | The role of audit report implementation committee in Internal control in the public sector |
| title_sort | role of audit report implementation committee in internal control in the public sector |
| url | https://ir.knust.edu.gh/handle/123456789/16160 |
| work_keys_str_mv | AT seymargaret theroleofauditreportimplementationcommitteeininternalcontrolinthepublicsector AT seymargaret roleofauditreportimplementationcommitteeininternalcontrolinthepublicsector |