ISSN: 2225-8329
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The study investigated the factors that predict the performance of internal auditors in public universities. Grounded in the theory of Social Exchange Theory and Person-Environment Fit (P-E Fit) Theory, the study examined the organisational and individual-level factors that influence the performance of internal auditors. The population consisted of internal auditors from the University of Cape Coast, Cape Coast Technical University, and the University of Environment and Sustainable Development. 40 internal auditors were selected across the three universities using a probability sampling technique, specifically simple random sampling. The study adopted a descriptive research design and data were collected using a structured questionnaire. Data collected were analysed using frequency counts and percentages for the demography of respondents and multiple regression analysis was employed to test the research hypotheses. The study showed that negative audit intents, audit environment, perceived organisational support, age, sex, and professional qualification were all found to have statistically significant effects on auditor performance, each in different directions. On the other hand, academic qualification showed no significant relationship with auditor performance. The study recommends that management of institutions should promote ethical conduct, simplify audit environments, enhance organisational support, recognise demographic influences, and prioritise professional qualifications to improve internal auditors’ performances.
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