Application of internal audit working tools in local governments in Ghana

Abstract

Local governments in Ghana are legally obligated to deliver essential municipal services to their communities. While the central government supports these efforts through financial transfers and delegated revenue-raising authority, service delivery often remains inadequate. Despite the presence of internal auditing mechanisms designed to oversee and regulate operations, inefficiencies persist. This study examines the utilization of internal audit working tools within Ghana’s local government audit processes. A qualitative research approach was adopted, employing a semi-systematic literature review to gather secondary data. Key sources included transmittal letters from successive Auditors-General to Speakers of Parliament (2014 - 2018), as well as scholarly works on local governance, internal auditing, and audit tools that spanned the period from 2014 to 2018. The findings indicate that internal audit working tools were effectively applied in Ghana’s local government audit procedures. The study’s originality lies in its application of institutional theory and qualitative methodology to analyze audit practices, yielding reliable insights. By expanding the discourse on internal audit tool implementation, this research contributes to existing literature. Additionally, it highlights the crucial role of audit tools in promoting accountability and operational efficiency within local governments.