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Assessing the internal audit practices in Ghana Education Service –Brong Ahafo Region.
A Thesis Submitted In Partial Fufilment Of The Requirement For The Award Of The Degree Of Master Of Business Administration Department Of Accounting And Finance.
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| Format: | Thesis |
| Language: | English |
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KNUST
2025
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| _version_ | 1867613139152928768 |
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| access_status_str | Open Access |
| author | Brobbey, Isaac |
| author_browse | Brobbey, Isaac |
| author_facet | Brobbey, Isaac |
| author_sort | Brobbey, Isaac |
| collection | Thesis |
| description | A Thesis Submitted In Partial Fufilment Of The Requirement For The Award Of The Degree Of Master Of Business Administration Department Of Accounting And Finance. |
| format | Thesis |
| id | oai:ir.knust.edu.gh:123456789/17350 |
| institution | KNUST (Ghana) |
| language | English |
| last_indexed | 2026-06-10T12:31:23.640Z |
| 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 |
| publisher | KNUST |
| publisherStr | KNUST |
| record_format | dspace |
| source_str | KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| spelling | oai:ir.knust.edu.gh:123456789/17350 Assessing the internal audit practices in Ghana Education Service –Brong Ahafo Region. Brobbey, Isaac A Thesis Submitted In Partial Fufilment Of The Requirement For The Award Of The Degree Of Master Of Business Administration Department Of Accounting And Finance. The internal audit practice at Ghana Education Service must function in a manner that is in accordance with applicable professional standards such as Standards for the Professional Practice of Internal Auditing (SPPIA). Using a sample size data of 30 from internal auditors and management, this study looks at assessing the internal auditing practices at Ghana Education Service-Brong Ahafo Region. Purposive Sampling and simple random sampling method were used to select the respondents from the population. Questionnaire and the in-depth interview and focus group discussion method were used in collecting data. The data were analyzed using statistical tables and Microsoft Excel to identify trends. It was observed that, the nature of Internal Audit practice meet its intended purpose as and when it serves as governance mechanism, risk management mechanism, and control mechanism, and also, conformance with the Professional Practice of Internal Auditing which includes management support, management’s perception of internal audit function, adequate competent of Internal Audit staff, organizational independence, and approved internal audit charter. It was observed that, the nature of internal audit practices form an integral part of the governance structure and management of risk where the Internal Auditors ensures that there is effectiveness of design, and implementation of activity plan in the Ghana Education Service Offices which make it possible for the various source of fund (Department of International Development, Ghana Partnership for Education Grant, School Capitation Grant) to have it individual activity implementation plan. Again, the nature of internal audit practice serves as control mechanism which institutes controls to ensure that resources are safeguarded against loss due waste and fraud in Ghana Education Service Offices. The result suggested that the internal audit unit is performing despite many challenges they encounter with regard to freedom to operate well, support from management, and inadequate resources. The conclusion drawn is that, internal audit practices at Ghana Education Service with effective cooperation from government, Ghana Education Service board, management and staff of Ghana Education Service, and the public organizations at large will move forward to reduce inefficiencies in the internal controls, governance processes, and risk management processes. Recommendations, if considered, could impact positively on the internal audit practice at Ghana Education Service which encompasses ensuring internal audit practice compliance with Professional Practice for Internal Auditing, installation or operation of adequate accounting system, building the capacity of the internal audit unit, enjoying goodwill in the form of Internal Audit Function and support from management, making available adequate resources to the internal audit unit. KNUST 2025-06-19T15:53:00Z 2025-06-19T15:53:00Z 2017-06 Thesis https://ir.knust.edu.gh/handle/123456789/17350 en application/pdf KNUST |
| spellingShingle | Brobbey, Isaac Assessing the internal audit practices in Ghana Education Service –Brong Ahafo Region. |
| title | Assessing the internal audit practices in Ghana Education Service –Brong Ahafo Region. |
| title_full | Assessing the internal audit practices in Ghana Education Service –Brong Ahafo Region. |
| title_fullStr | Assessing the internal audit practices in Ghana Education Service –Brong Ahafo Region. |
| title_full_unstemmed | Assessing the internal audit practices in Ghana Education Service –Brong Ahafo Region. |
| title_short | Assessing the internal audit practices in Ghana Education Service –Brong Ahafo Region. |
| title_sort | assessing the internal audit practices in ghana education service brong ahafo region |
| url | https://ir.knust.edu.gh/handle/123456789/17350 |
| work_keys_str_mv | AT brobbeyisaac assessingtheinternalauditpracticesinghanaeducationservicebrongahaforegion |