The Evaluation of Internal Audit Functions for Effective Public Sector Administration: A Survey of Accra Metropolitan Assembly, Ghana

This study examines the effectiveness of internal audit unit at the public sector within the local government level in Accra Metropolitan Assembly with a view to finding out how internal audit unit exists and its level of independence. Primary data were collected through questionnaires administered on a sample of one hundred (100) staff drawn randomly from eight (8) Public sector organizations within the Accra Metropolitan Assembly in Ghana. The data collected was first summarized and presented by means of Table and chart. A key table used was the frequency distribution table. The data presented were analyzed through percentages. The evidence from the study indicates that the internal auditors are focusing their activities more on compliance with laws and regulations and detections of errors and fraud. The scope of the internal audit activities pays very little attention to risk management and project evaluation. The Public sector internal auditors lack proper independence in conducting their duties. The internal audit units of MDAs are understaffed and they experience excessive work load. It can be concluded from the above that, the internal audit units are not very effective as a tool of good corporate governance system in the MDAs.