Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana
PurposeInternal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies to fulfil their responsibilities efficiently and effectively. Using Internal Control-Integrated Fr...
Saved in:
Published in | AJAR (Asian Journal of Accounting Research) (Online) Vol. 7; no. 3; pp. 320 - 331 |
---|---|
Main Authors | , , |
Format | Journal Article |
Language | English |
Published |
Bingley
Emerald Publishing Limited
26.09.2022
Emerald Group Publishing Limited Emerald Publishing |
Subjects | |
Online Access | Get full text |
Cover
Loading…
Abstract | PurposeInternal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies to fulfil their responsibilities efficiently and effectively. Using Internal Control-Integrated Framework, this paper investigates the conditions under which internal auditing is carried out in four selected local governments in the Central Region of Ghana.Design/methodology/approachBased on interpretivism and qualitative approach, purposive sampling technique was used to select 14 key informants at various levels of governance for primary data by the use of key informant interview guide. The data were analysed using pattern matching and content analysis based on themes.FindingsThe findings of the study indicate that internal auditors faced unfavourable conditions including intimidation, threats and administrative interference in the course of performing their duties.Research limitations/implicationsThis paper is based on qualitative data from four selected local governments in the Central Region of Ghana. Hence these findings are specific to the local governments, internal auditors and management bodies in the country to benefit from them. The implication of the findings is closely related to the efforts to realise the ultimate goal of the recent government reforms and the need for further reforms to enhance independence, objectivity, effectiveness and efficiency.Practical implicationsThis study helps management of local governments in finding out conditions under which internal auditing operates. This helps to enhance favourable conditions and minimise the unfavourable conditions for the purpose of efficient and effective utilisation of resources towards improvement of service delivery of local government system to meet the needs of the people.Social implicationsThe study contributes to the understanding and application of Internal Control-Integrated Framework to local government system in the Central Region. It also uses the agency theory to explain the conditions under which internal auditing is carried out in the selected local government institutions.Originality/valueThis study provides new insight into the conditions of carrying out internal auditing in local governments and raises awareness of stakeholders on the need to enhance service delivery to the people. It also introduces a novel idea of placing all internal auditors under a newly established Internal Audit Class to advance independence and objectivity. |
---|---|
AbstractList | PurposeInternal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies to fulfil their responsibilities efficiently and effectively. Using Internal Control-Integrated Framework, this paper investigates the conditions under which internal auditing is carried out in four selected local governments in the Central Region of Ghana.Design/methodology/approachBased on interpretivism and qualitative approach, purposive sampling technique was used to select 14 key informants at various levels of governance for primary data by the use of key informant interview guide. The data were analysed using pattern matching and content analysis based on themes.FindingsThe findings of the study indicate that internal auditors faced unfavourable conditions including intimidation, threats and administrative interference in the course of performing their duties.Research limitations/implicationsThis paper is based on qualitative data from four selected local governments in the Central Region of Ghana. Hence these findings are specific to the local governments, internal auditors and management bodies in the country to benefit from them. The implication of the findings is closely related to the efforts to realise the ultimate goal of the recent government reforms and the need for further reforms to enhance independence, objectivity, effectiveness and efficiency.Practical implicationsThis study helps management of local governments in finding out conditions under which internal auditing operates. This helps to enhance favourable conditions and minimise the unfavourable conditions for the purpose of efficient and effective utilisation of resources towards improvement of service delivery of local government system to meet the needs of the people.Social implicationsThe study contributes to the understanding and application of Internal Control-Integrated Framework to local government system in the Central Region. It also uses the agency theory to explain the conditions under which internal auditing is carried out in the selected local government institutions.Originality/valueThis study provides new insight into the conditions of carrying out internal auditing in local governments and raises awareness of stakeholders on the need to enhance service delivery to the people. It also introduces a novel idea of placing all internal auditors under a newly established Internal Audit Class to advance independence and objectivity. PurposeInternal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies to fulfil their responsibilities efficiently and effectively. Using Internal Control-Integrated Framework, this paper investigates the conditions under which internal auditing is carried out in four selected local governments in the Central Region of Ghana.Design/methodology/approachBased on interpretivism and qualitative approach, purposive sampling technique was used to select 14 key informants at various levels of governance for primary data by the use of key informant interview guide. The data were analysed using pattern matching and content analysis based on themes.FindingsThe findings of the study indicate that internal auditors faced unfavourable conditions including intimidation, threats and administrative interference in the course of performing their duties.Research limitations/implicationsThis paper is based on qualitative data from four selected local governments in the Central Region of Ghana. Hence these findings are specific to the local governments, internal auditors and management bodies in the country to benefit from them. The implication of the findings is closely related to the efforts to realise the ultimate goal of the recent government reforms and the need for further reforms to enhance independence, objectivity, effectiveness and efficiency.Practical implicationsThis study helps management of local governments in finding out conditions under which internal auditing operates. This helps to enhance favourable conditions and minimise the unfavourable conditions for the purpose of efficient and effective utilisation of resources towards improvement of service delivery of local government system to meet the needs of the people.Social implicationsThe study contributes to the understanding and application of Internal Control-Integrated Framework to local government system in the Central Region. It also uses the agency theory to explain the conditions under which internal auditing is carried out in the selected local government institutions.Originality/valueThis study provides new insight into the conditions of carrying out internal auditing in local governments and raises awareness of stakeholders on the need to enhance service delivery to the people. It also introduces a novel idea of placing all internal auditors under a newly established Internal Audit Class to advance independence and objectivity. Purpose Internal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies to fulfil their responsibilities efficiently and effectively. Using Internal Control-Integrated Framework, this paper investigates the conditions under which internal auditing is carried out in four selected local governments in the Central Region of Ghana. Design/methodology/approach Based on interpretivism and qualitative approach, purposive sampling technique was used to select 14 key informants at various levels of governance for primary data by the use of key informant interview guide. The data were analysed using pattern matching and content analysis based on themes. Findings The findings of the study indicate that internal auditors faced unfavourable conditions including intimidation, threats and administrative interference in the course of performing their duties. Research limitations/implications This paper is based on qualitative data from four selected local governments in the Central Region of Ghana. Hence these findings are specific to the local governments, internal auditors and management bodies in the country to benefit from them. The implication of the findings is closely related to the efforts to realise the ultimate goal of the recent government reforms and the need for further reforms to enhance independence, objectivity, effectiveness and efficiency. Practical implications This study helps management of local governments in finding out conditions under which internal auditing operates. This helps to enhance favourable conditions and minimise the unfavourable conditions for the purpose of efficient and effective utilisation of resources towards improvement of service delivery of local government system to meet the needs of the people. Social implications The study contributes to the understanding and application of Internal Control-Integrated Framework to local government system in the Central Region. It also uses the agency theory to explain the conditions under which internal auditing is carried out in the selected local government institutions. Originality/value This study provides new insight into the conditions of carrying out internal auditing in local governments and raises awareness of stakeholders on the need to enhance service delivery to the people. It also introduces a novel idea of placing all internal auditors under a newly established Internal Audit Class to advance independence and objectivity. |
Author | Aikins, Anthony Egyir Kumi-Kyereme, Akwasi Mensah, John Victor |
Author_xml | – sequence: 1 givenname: Anthony Egyir surname: Aikins fullname: Aikins, Anthony Egyir email: aeaikins@gmail.com – sequence: 2 givenname: John Victor orcidid: 0000-0001-9132-2299 surname: Mensah fullname: Mensah, John Victor email: john.mensah@ucc.edu.gh – sequence: 3 givenname: Akwasi surname: Kumi-Kyereme fullname: Kumi-Kyereme, Akwasi email: akkyereme@ucc.edu.gh |
BookMark | eNptUctq3DAUFSWBpkk-oDtB1271smwth6FNpgQCoV0LWbr2aPBIqWSn9Afy3ZU6IbTQlXTveVw45x06CzEAQu8p-Ugp6T9tvm4eGkoaRhhtCO3lG3TBhOCNoF179tf_LbrO-UAIYZxy2bML9LwLT5AXP5nFhwkve8A2BucXH0PGa3CQ8M-9t3vswwIpmBmbtcKF7DO2JiUPDsd1KQScYQa7lHmOtjCn-FQkRwhLrmg135YhFegBpnIBxxHf7E0wV-h8NHOG65f3En3_8vnb9ra5u7_ZbTd3jWWKywaooo5QJYRgFoDI1hFuJTjbjqplDphUnHHWWSVNr4a20GQ3cmOVZYIIfol2J18XzUE_Jn806ZeOxus_i5gmbdLi7Qy6H-XghBGyazthBzYMA5HUCsodVYTL4vXh5PWY4o-1hKgPca0JZc06xjlTTKjCoieWTTHnBOPrVUp0bU_X9upQ29O1vaIhJw0coYTl_iv5p3D-G8qlnSM |
CitedBy_id | crossref_primary_10_1108_JAOC_10_2022_0159 crossref_primary_10_23887_ijssb_v7i4_51371 crossref_primary_10_1108_EMJB_12_2022_0211 crossref_primary_10_1080_07366981_2024_2307068 |
Cites_doi | 10.1016/0304-405X(76)90026-X 10.1108/02686900710750757 10.1108/ARJ-11-2019-0220 |
ContentType | Journal Article |
Copyright | Anthony Egyir Aikins, John Victor Mensah and Akwasi Kumi-Kyereme Anthony Egyir Aikins, John Victor Mensah and Akwasi Kumi-Kyereme. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. |
Copyright_xml | – notice: Anthony Egyir Aikins, John Victor Mensah and Akwasi Kumi-Kyereme – notice: Anthony Egyir Aikins, John Victor Mensah and Akwasi Kumi-Kyereme. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. |
DBID | XDTOA AAYXX CITATION 7RO 7WY 7WZ 7X1 7XB ABUWG AFKRA ANIOZ AXJJW AZQEC BENPR BEZIV CCPQU DWQXO F~G K6~ L.- M0C PIMPY PQBIZ PQEST PQQKQ PQUKI PRINS Q9U DOA |
DOI | 10.1108/AJAR-10-2021-0186 |
DatabaseName | Emerald Open Access CrossRef Asian Business Database ABI-INFORM Complete ABI/INFORM Global (PDF only) Accounting & Tax (ProQuest Database) ProQuest Central (purchase pre-March 2016) ProQuest Central (Alumni Edition) ProQuest Central UK/Ireland Accounting, Tax & Banking Collection (ProQuest) Asian & European Business Collection ProQuest Central Essentials ProQuest Central ProQuest Business Premium Collection ProQuest One Community College ProQuest Central ABI/INFORM Global (Corporate) ProQuest Business Collection ABI/INFORM Professional Advanced ABI/INFORM Global (ProQuest) Publicly Available Content Database One Business ProQuest One Academic Eastern Edition (DO NOT USE) ProQuest One Academic ProQuest One Academic UKI Edition ProQuest Central China ProQuest Central Basic DOAJ Directory of Open Access Journals |
DatabaseTitle | CrossRef Publicly Available Content Database Business Premium Collection ABI/INFORM Global (Corporate) ProQuest One Business ABI/INFORM Global ProQuest Central Basic ProQuest Central Essentials ProQuest Asian Business & Reference ProQuest One Academic Eastern Edition Asian & European Business Collection ProQuest Central (Alumni Edition) ProQuest One Community College ProQuest Business Collection Accounting & Tax ProQuest Central China ABI/INFORM Complete ProQuest Central ABI/INFORM Professional Advanced Accounting, Tax & Banking Collection ProQuest One Academic UKI Edition ProQuest Central Korea ProQuest One Academic |
DatabaseTitleList | Publicly Available Content Database CrossRef |
Database_xml | – sequence: 1 dbid: DOA name: DOAJ Directory of Open Access Journals url: https://www.doaj.org/ sourceTypes: Open Website – sequence: 2 dbid: XDTOA name: Emerald Open Access url: https://www.emerald.com/insight sourceTypes: Publisher – sequence: 3 dbid: BENPR name: ProQuest Central url: https://www.proquest.com/central sourceTypes: Aggregation Database |
DeliveryMethod | fulltext_linktorsrc |
Discipline | Business |
EISSN | 2443-4175 |
EndPage | 331 |
ExternalDocumentID | oai_doaj_org_article_8f6bd4a467574cb2bbb061c413d19036 10_1108_AJAR_10_2021_0186 10.1108/AJAR-10-2021-0186 |
GeographicLocations | Ghana |
GeographicLocations_xml | – name: Ghana |
GroupedDBID | 7WY AAFWJ AAGBP AFKRA AFPKN ALMA_UNASSIGNED_HOLDINGS ANIOZ AUCOK AXJJW BENPR BEZIV CCPQU DWQXO GEI GROUPED_DOAJ M0C OK1 PIMPY PQBIZ XDTOA AAYXX CITATION 7RO 7X1 7XB ABUWG AZQEC K6~ L.- PQEST PQQKQ PQUKI PRINS Q9U |
ID | FETCH-LOGICAL-c2936-e191d0194442cee065d03c6edc5f952de26932327c96a89b542c67f3ac9c24043 |
IEDL.DBID | BENPR |
ISSN | 2443-4175 |
IngestDate | Thu Jul 04 21:08:00 EDT 2024 Tue Jul 09 12:00:37 EDT 2024 Fri Aug 23 04:49:46 EDT 2024 Thu Aug 22 06:15:10 EDT 2024 |
IsDoiOpenAccess | true |
IsOpenAccess | true |
IsPeerReviewed | true |
IsScholarly | true |
Issue | 3 |
Keywords | Unfavourable conditions Local government system Favourable conditions Management bodies Internal audit class |
Language | English |
License | Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Published in |
LinkModel | DirectLink |
MergedId | FETCHMERGED-LOGICAL-c2936-e191d0194442cee065d03c6edc5f952de26932327c96a89b542c67f3ac9c24043 |
ORCID | 0000-0001-9132-2299 |
OpenAccessLink | https://www.proquest.com/docview/2723329249/abstract/?pq-origsite=%requestingapplication% |
PQID | 2723329249 |
PQPubID | 4931644 |
PageCount | 12 |
ParticipantIDs | doaj_primary_oai_doaj_org_article_8f6bd4a467574cb2bbb061c413d19036 emerald_primary_10_1108_AJAR-10-2021-0186 crossref_primary_10_1108_AJAR_10_2021_0186 proquest_journals_2723329249 |
PublicationCentury | 2000 |
PublicationDate | 20220926 |
PublicationDateYYYYMMDD | 2022-09-26 |
PublicationDate_xml | – month: 09 year: 2022 text: 20220926 day: 26 |
PublicationDecade | 2020 |
PublicationPlace | Bingley |
PublicationPlace_xml | – name: Bingley |
PublicationTitle | AJAR (Asian Journal of Accounting Research) (Online) |
PublicationYear | 2022 |
Publisher | Emerald Publishing Limited Emerald Group Publishing Limited Emerald Publishing |
Publisher_xml | – name: Emerald Publishing Limited – name: Emerald Group Publishing Limited – name: Emerald Publishing |
References | (key2024070807400968000_ref011) 2010; 54 (key2024070807400968000_ref006) 2012; 3 (key2024070807400968000_ref025) 2007; 22 (key2024070807400968000_ref032) 2016; 4 (key2024070807400968000_ref028) 2012 (key2024070807400968000_ref033) 1963 Committee of Sponsoring Organizations of the Treadway Commission (key2024070807400968000_ref014) 2019 Government of Ghana (key2024070807400968000_ref018) 2003 (key2024070807400968000_ref002) 2021; 34 (key2024070807400968000_ref026) 2015; 5 (key2024070807400968000_ref031) 2016 Government of Ghana (key2024070807400968000_ref019) 2016 (key2024070807400968000_ref009) 2015 (key2024070807400968000_ref023) 2011; 4 (key2024070807400968000_ref001) 2012 (key2024070807400968000_ref003) 2013; 7 (key2024070807400968000_ref029) 2012 (key2024070807400968000_ref015) 1998 (key2024070807400968000_ref024) 2013 (key2024070807400968000_ref004) 2015 key2024070807400968000_ref005 key2024070807400968000_ref027 key2024070807400968000_ref007 (key2024070807400968000_ref016) 2010; 1 Institute of Local Government Studies (ILGS) (key2024070807400968000_ref021) 2009 (key2024070807400968000_ref017) 1997 Institute of Internal Auditors (IIA) (key2024070807400968000_ref020) 2015 (key2024070807400968000_ref030) 2016; 11 (key2024070807400968000_ref022) 1976; 3 key2024070807400968000_ref008 (key2024070807400968000_ref010) 2013 Committee of Sponsoring Organisations of the Treadway Commission (COSO) (key2024070807400968000_ref012) 1992 Committee of Sponsoring Organisations of the Treadway Commission (COSO) (key2024070807400968000_ref013) 2013 |
References_xml | – volume-title: Factors that Contribute to the Effectiveness of the Internal Audit Function as a Corporate Governance Mechanism in Public Universities in Kenya: A Case Study of the University of Nairobi year: 2012 ident: key2024070807400968000_ref028 – volume-title: Internal Audit Agency Act 2003 (Act 658) year: 2003 ident: key2024070807400968000_ref018 contributor: fullname: Government of Ghana – ident: key2024070807400968000_ref005 – ident: key2024070807400968000_ref007 – year: 2015 ident: key2024070807400968000_ref009 article-title: Undermining internal audit with low chief audit executive pay is no accident publication-title: Internal Auditor – year: 2012 ident: key2024070807400968000_ref001 article-title: Perceived effectiveness of internal audit function in Libya – volume-title: Building Leadership for Effective Local Level Development: A Source Book for Chief Executives of Metropolitan, Municipal, and District Assemblies year: 2009 ident: key2024070807400968000_ref021 contributor: fullname: Institute of Local Government Studies (ILGS) – volume-title: Local Governance Act 2016 (Act 936) year: 2016 ident: key2024070807400968000_ref019 contributor: fullname: Government of Ghana – volume: 4 start-page: 44 issue: 3 year: 2016 ident: key2024070807400968000_ref032 article-title: Evaluation of effectiveness of internal audit in the Nigerian public sector publication-title: European Journal of Business, Economics and Accountancy – volume: 3 start-page: 305 issue: 4 year: 1976 ident: key2024070807400968000_ref022 article-title: Theory of the firm: managerial behavior, agency costs, and ownership structure publication-title: Journal of Financial Economics doi: 10.1016/0304-405X(76)90026-X – volume-title: COSO Internal Control – Integrated Framework: An Implementation Guide for the Healthcare Provider Industry year: 2019 ident: key2024070807400968000_ref014 contributor: fullname: Committee of Sponsoring Organizations of the Treadway Commission – volume-title: State of the Internal Audit Function in the United Nations System year: 2016 ident: key2024070807400968000_ref031 – start-page: 289 issue: 2 year: 2013 ident: key2024070807400968000_ref010 article-title: An evaluation of internal audit function in financial reporting in Local Authorities in Kenya: a case of Municipal Council of Eldoret publication-title: Journal of Emerging Trends in Economics and Management Sciences – volume-title: International Professional Practices Framework for Internal Auditing year: 2015 ident: key2024070807400968000_ref020 contributor: fullname: Institute of Internal Auditors (IIA) – year: 1963 ident: key2024070807400968000_ref033 article-title: Internal auditing: business policy study no. 111 – volume-title: The 2013 COSO Framework and SOX Compliance year: 2013 ident: key2024070807400968000_ref013 contributor: fullname: Committee of Sponsoring Organisations of the Treadway Commission (COSO) – year: 2015 ident: key2024070807400968000_ref004 article-title: Assessment of the effectiveness of internal audit on local government authorities in Tanzania: a case of Mufindi District Council – volume-title: The Internal Control-Integrated Framework year: 1992 ident: key2024070807400968000_ref012 contributor: fullname: Committee of Sponsoring Organisations of the Treadway Commission (COSO) – ident: key2024070807400968000_ref027 – volume-title: Research Methods for Business Students year: 2012 ident: key2024070807400968000_ref029 – start-page: 767 volume-title: CEO Age and Outside Directors: A Hazard Analysis year: 1997 ident: key2024070807400968000_ref017 – volume: 11 start-page: 184 year: 2016 ident: key2024070807400968000_ref030 article-title: Determinants of internal audit effectiveness in decentralised local government administrative systems of Ghana publication-title: International Journal of Business and Management – volume: 22 start-page: 470 issue: 5 year: 2007 ident: key2024070807400968000_ref025 article-title: Internal audit effectiveness: an Ethiopian Public Sector case study publication-title: Managerial Auditing Journal doi: 10.1108/02686900710750757 – volume-title: Qualitative Inquiry and Research Design: Choosing among Five Traditions year: 1998 ident: key2024070807400968000_ref015 – ident: key2024070807400968000_ref008 – volume: 3 start-page: 57 year: 2012 ident: key2024070807400968000_ref006 article-title: The role of internal auditors in ensuring effective financial control at local government level in Alkaleri Local Government Authority in Bauchi State publication-title: Research Journal of Finance and Accounting – volume: 34 start-page: 488 issue: 5 year: 2021 ident: key2024070807400968000_ref002 article-title: An investigation of the credulity of and confidence in audit value: evidence from a developing country publication-title: Accounting Research Journal doi: 10.1108/ARJ-11-2019-0220 – volume: 5 start-page: 59 year: 2015 ident: key2024070807400968000_ref026 article-title: An assessment of the effectiveness of internal audit unit at local government level in Adamawa state publication-title: International Journal of Humanities and Social Science – start-page: 1 year: 2013 ident: key2024070807400968000_ref024 article-title: The 2013 COSO framework and SOX compliance: one approach to an effective transition publication-title: Strategic Finance – volume: 4 start-page: 19 issue: 1 year: 2011 ident: key2024070807400968000_ref023 article-title: Evaluation of the effectiveness of internal audit in Greek Hotel Business: an empirical evidence for the interaction between components of internal control system and performance of internal auditing publication-title: International Journal of Economic Sciences and Applied Research – volume: 54 start-page: 296 issue: 20 year: 2010 ident: key2024070807400968000_ref011 article-title: The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organizations publication-title: Australian Accounting Review – volume: 7 start-page: 443 issue: 6 year: 2013 ident: key2024070807400968000_ref003 article-title: The role of internal audit function in the public sector context of Saudi Arabia publication-title: African Journal of Business Management – volume: 1 start-page: 115 issue: 2 year: 2010 ident: key2024070807400968000_ref016 article-title: ‘Generalizability’ as recognition: reflections on a foundational problem in qualitative research publication-title: Qualitative Studies |
SSID | ssj0002313682 |
Score | 2.2399206 |
Snippet | PurposeInternal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its... Purpose Internal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its... Purpose – Internal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for... |
SourceID | doaj proquest crossref emerald |
SourceType | Open Website Aggregation Database Publisher |
StartPage | 320 |
SubjectTerms | Audit committees Auditing Favourable conditions Internal audit class Internal auditors Local government Local government system Management bodies Qualitative research Unfavourable conditions |
SummonAdditionalLinks | – databaseName: DOAJ Directory of Open Access Journals dbid: DOA link: http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV1LSwMxEA7Sg3gRn1itkoMXhcVtks3uHqtYS0EPxUJvS17bVmQrfeA_8Hc7k93WFQUvHrM77IZMkm8mmfmGkEsGVptUTgfcqCQQOsEgAOOCxDmlcu1YGmLu8OOT7A1FfxSNaqW-MCaspAcuB-4myaW2QsF6jmJhNNNaAwQZ2HstYBkvybbbUc2ZevEkLm0ufaUogC8eCADJ6koTy950-p0B7j8M4xPCNuZR10DJc_f_SND92qQ98nT3yG5lMtJO2dV9suWKA7K9jlg_JB81roxiTMGio-Dk2jIWi2KS2Jy-T6ZmQqfl8d8rVZiLgcLTBTVqDu6ypbPVEgTowhfGgbZHOTre1OJd4Fv8eHUgTAcOY5npLKcPE1WoIzLs3j_f9YKqvEJgAONl4MBVs2DhCSEYQCXYIjbkRjprojyNmHVMgnHHWWxSqZJURyAm45wrkxqGpDzHpFHMCndCKJc5t2CLGCO1UFYpi6lBJkojpZVJ0ia5Xo9v9layaGTe-wiTDJWBDVRGhspoklvUwEYQCbD9A5gWWTUtsr-mRZNcVfr79YfftN8krbWGs2oFLzIWM84Zeqen_9GfM7LDMHEC77NkizSW85U7B3NmqS_8zP0E0Q3uLA priority: 102 providerName: Directory of Open Access Journals – databaseName: Emerald Open Access dbid: XDTOA link: http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwlV1LT9tAEB6lQUK9oJaHSIFqD72AZCXZXW_sYyhNEVKphEDKzdqXkyBwqjiIf8DvZma9SUHNpce1R2PZ4535ZnYeAN84ojalvUmE1VkiTUZJANYnmfdal8bzvEe1w7-u1eWdvBqn4xb8XtXChLTKJhwT9PSsqslJ7VLiNmrhdcMBml4zvBrekBrhlGbQ62eqSyHr7nT5-PABtjg6d7INW-OL2-hl3YfuLn2hwggptGsikWg941nnRo7vrFVo6v9P5e5f7R1M0ugT7EQsyYaN8D9Dy1e7sL1KZd-DlzdNNKoJQ6jH8AVdk6TFqHpswZ6nMztlsyYu-MA0FWkQ8axmVi_Qj3Zs_rREAlaHiTm4DuaPTdZDemu6S8xjpJjdeEpyZvOS_ZzqSu_D3ejH7ffLJM5dSCwaf5V49OEcQj8pJUcbiiDF9YRV3tm0zFPuPFeI-gQf2FzpLDcpkqlBKbTNLaduPQfQruaVPwQmVCkcghRrlZHaae2oZsimeaqNtlnegbPV9y3-NO01iuCW9LKChEELEkZBwujAOUlgTUidscOF-WJSxI1WZKUyTmrU_-lAWsONMQhZLNpqh9hHIJPTKL-ND3wn_Q4cryRcxK1dF3zAheDktn75D1ZH8JFT4QSdZ6ljaC8XT_4E4czSfI2_6CszZO1T priority: 102 providerName: Emerald |
Title | Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana |
URI | https://www.emerald.com/insight/content/doi/10.1108/AJAR-10-2021-0186/full/html https://www.proquest.com/docview/2723329249/abstract/ https://doaj.org/article/8f6bd4a467574cb2bbb061c413d19036 |
Volume | 7 |
hasFullText | 1 |
inHoldings | 1 |
isFullTextHit | |
isPrint | |
link | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwfV3da9swEBddC2Mvpfti2bqih71sYJJKsmI_jbRrFwrrRmghb-Z0kpNAsbskpf_B_u7dKXLasbFH2YcMPunud99CfFCE2iwEl2mEIjOu4CQADFkRAkDtgioHXDv87dKOr83FNJ_uiHFXC8NplZ1MjILat8g-8r4aKq0VWwt9cOwFwHX_8-3PjOdHcZw1DdN4IvbUseGA7d7J2eWPydbfQjhG2zg7ihSazgypzRTk5EE4o4vRhCWS4oyFwTFXVj9SU7Gb_18luw9iO-qi8wOxn0CkHG24_lzshOaFeNrlsL8Uvx51z2hmkjCeJLPXb7KzJJeNLeX9fIFzudg4BG8kcHUGEy9WEmFJBrSX7d2aCOQqjsqhddR7cradzrvit7x5chHLSeDsZtnW8uscGnglrs_Prk7HWRq4kCFpfZsFMt48YT5jjCLlSejEDzTa4DGvy1z5oCzBPa2GWFooSpcTmR3WGrBExW16Xovdpm3CGyG1rbUndIJonQEP4LlYCPMyBwdYlD3xqfu_1e2mr0YV7ZFBUTEzeMHMqJgZPXHCHNgSckvs-KBdzqp0w6qits4bIMGfDw065ZwjrIKkpD2BHk2bfEz8--cH_-B-Txx2HK7SnV5VDyfw7f9fvxPPFBdJcOzKHord9fIuvCfosnZH6VQeRdOfVtMvV99HvwEYUO3E |
link.rule.ids | 315,786,790,870,2115,21416,27884,27957,27958,33779,43840,52726,74659 |
linkProvider | ProQuest |
linkToHtml | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwfV3db9MwED9BJwEvaHyJwgZ-4AWkiGI7bvKEOrStjK1C1SbtzbLPTlsJJaPpxH_A381d6nZDoD06sRwpP_vud-f7AHgnibUZF32m0BWZ9gUHAWDMihidq3yU5YBzh88mZnyhTy7zy-Rwa1NY5UYmdoI6NMg-8o9yKJWSbC18vvqZcdcovl1NLTTuw45WZKr0YOfgcPJ9uvWyEHtRpusYRWpMZZqUZbra5PY3o5PRlOWQ5DiFwSfOp76lnLoa_v8k6t4I604DHe3C40QdxWiN9RO4F-un8GATuf4Mft-qmVHPBDE7QcZuWMdkCU4WW4pf8wXOxWLtBvwhHOdk8ORFK9AtyWwOorle0QTRdg1yaNxpOzHb9uRt-S0vnhzDYho5plk0lTieu9o9h4ujw_Mv4yy1WciQdL3JIplsgZie1lqSyiROEgYKTQyYV2UuQ5SGSJ6SQyyNK0qf0zQzrJTDEiUX53kBvbqp40sQylQqECdBNF674FzgFCHMy9x5h0XZhw-b_2uv1tU0bGeFDArLYPCAwbAMRh8OGIHtRC6E3T1oljObzpUtKuODdiTu86FGL733xFCQVHMgqqNokfcJv_9-8C_0-7C3Qdimk9zam3336u7Xb-Hh-Pzs1J5-nXx7DY8kp0nw7ZXZg95qeR33ibys_Ju0Q_8A1sjqXw |
linkToPdf | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwfV3da9swEBdbC2EvY90Hy9q1etjLBiaZJMv2U0nXZl23hRAW6JuQTnISGHYXp_Q_6N-9O0dJO1r2KPuQwXe6-93pPhj7IBC1aRtcIsHmiXI5JQFASPIQrC1dEEWfaod_jvT5VF1cppcx_6mJaZUbndgqal8Dxch7IhNSCvIWemVMixifDo-v_iQ0QYpuWuM4jadsN1M6RQnfPTkbjSfbiAsiGanb6VFo0mSi0HDGa04ahTO4GExIJwnKWeh_ptrqe4aq7ef_oGj3TnG31mj4gj2PMJIP1nzfY09C9ZJ1Nlnsr9jtvf4Z1YwjyuPo-Pp1fhanwrElv5kvYM4X65Dgb26pPoOIFw0Hu0QX2vP6eoUEvGmH5eC6tXx8tp3P29Bb2jwGifkkUH4zr0v-dW4r-5pNh2e_vpwnceRCAmj3dRLQffOI-pRSAs0n4hPfl6CDh7QsUuGD0Aj4pMig0DYvXIpkOiulhQIENep5w3aqugpvGZe6lB7xCYB2ynprPZULQVqk1lnIiy77tPm_5mrdWcO0Hkk_N8QMWhAzDDGjy06IA1tCaordPqiXMxPPmMlL7byyqPrTTIETzjlEK4Bm2iPskbjJx8i_Rz_4D_e77GDDYRNPdWPuZPDd_18fsQ4Kp_nxbfR9nz0TVDFBF1n6gO2sltfhPeKYlTuMAvoXD0zunA |
openUrl | ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Investigating+the+conditions+under+which+internal+auditing+is+carried+out+in+selected+local+governments+in+the+Central+Region+of+Ghana&rft.jtitle=AJAR+%28Asian+Journal+of+Accounting+Research%29+%28Online%29&rft.au=Aikins%2C+Anthony+Egyir&rft.au=Mensah%2C+John+Victor&rft.au=Kumi-Kyereme%2C+Akwasi&rft.date=2022-09-26&rft.pub=Emerald+Group+Publishing+Limited&rft.issn=2443-4175&rft.eissn=2443-4175&rft.volume=7&rft.issue=3&rft.spage=320&rft.epage=331&rft_id=info:doi/10.1108%2FAJAR-10-2021-0186&rft.externalDBID=HAS_PDF_LINK |
thumbnail_l | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=2443-4175&client=summon |
thumbnail_m | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=2443-4175&client=summon |
thumbnail_s | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=2443-4175&client=summon |