出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This research presents challenges of the internal audit unit at the office of the Sekondi – Takoradi Metropolitan Assembly (STMA). The main objective was to assess the practices and procedures of the internal audit unit of STMA. The nature of data employed were primary and qualitative in nature and were collected with questionnaire designed for the purpose. The study employed the non – experimental research design. It also made use of the purposive or judgmental sampling technique. The data were coded and analyzed using SPSS. The results evince that the degree of independence is high to some extent. However, certain factors may impair this level of independence and objectivity. It also revealed among other things that management implement recommendations of audit report, internal auditors have regular access to documents for evaluation exercise, the internal audit unit is adequately resourced in terms of number of personnel who have adequate training in Accounting, Auditing and other Business oriented programmes; and the internal auditors incorporate adequate quality control measures into their activities. It finally concludes that to a high extent, the internal auditing practices at STMA are in line with the practices and procedures enshrined in the IIA standards and code of ethics. However, certain challenges may serve as impediments to the effective functioning of the unit. These include, among other things, lack of access to regular fresher courses, establishment of audit committee by management, accountability of the head of internal audit unit to management, and hostile attitude of management towards audit report. Finally, the study recommends among other things that regular refresher courses should be organize for personnel of the internal audit unit. Also, management should undergo regular re – training programmes and workshops to aid improve their skills and knowledge.
其他摘要：This research presents challenges of the internal audit unit at the office of the Sekondi – Takoradi Metropolitan Assembly (STMA). The main objective was to assess the practices and procedures of the internal audit unit of STMA. The nature of data employed were primary and qualitative in nature and were collected with questionnaire designed for the purpose. The study employed the non – experimental research design. It also made use of the purposive or judgmental sampling technique. The data were coded and analyzed using SPSS. The results evince that the degree of independence is high to some extent. However, certain factors may impair this level of independence and objectivity. It also revealed among other things that management implement recommendations of audit report, internal auditors have regular access to documents for evaluation exercise, the internal audit unit is adequately resourced in terms of number of personnel who have adequate training in Accounting, Auditing and other Business oriented programmes; and the internal auditors incorporate adequate quality control measures into their activities. It finally concludes that to a high extent, the internal auditing practices at STMA are in line with the practices and procedures enshrined in the IIA standards and code of ethics. However, certain challenges may serve as impediments to the effective functioning of the unit. These include, among other things, lack of access to regular fresher courses, establishment of audit committee by management, accountability of the head of internal audit unit to management, and hostile attitude of management towards audit report. Finally, the study recommends among other things that regular refresher courses should be organize for personnel of the internal audit unit. Also, management should undergo regular re – training programmes and workshops to aid improve their skills and knowledge. Keywords: Internal Audit, Institute of Internal Auditors (IIA), the Sekondi – Takoradi Metropolitan Assembly (STMA).
关键词：Internal Audit; Institute of Internal Auditors (IIA); the Sekondi – Takoradi Metropolitan Assembly (STMA).
