摘要：Internal control systems can provide reasonable but not absolute assurance to an entity’s management and
board of directors that the organization’s objectives will be ascertained. Internal control actions on quality financial
report state positive goals more especially when all the parties involved adhere to their duties; thus making the
quality of financial reporting comparable, understandable, relevant, and reliable. An organizations framework of
financial control plays a key role in the management of risk that is important to the satisfaction of its operational
objectives. In this regard, this study investigated the impact of government internal control systems on financial
reporting quality in Ghana using Ghana Revenue Authority as the case study. Specifically, the study sought to
examine the nature and quality of financial reporting in the GRA and to analyze the impact of government internal
control systems on financial reporting quality. Both quota and simple random sampling techniques were used to
select fifty (50) persons as the sample size of the study. Questionnaires were used to obtain data from the
employees of Ghana Revenue Authority in Ghana. The correlation matrix was used to establish a positive
relationship between government internal control systems and financial reporting quality. The study find out that
contrary to apriori expectation sign monitoring as an element of internal control system has a negative impact on the
financial quality reporting but was however statistically significant. The study also revealed that with a unit increase
in the collection performance quality of financial reporting of GRA will improve. The study recommended that the
government should ensure that the internal control system is periodically monitored and evaluated.
关键词：Government internal control systems; Financial reporting
quality; Ghana revenue authority
