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首页> 外文期刊>International Journal of Accounting Research >An Exploratory Study on Management Support Services and Its effects on the Quality Service Delivery of Internal Auditors in the Northern Ghana
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An Exploratory Study on Management Support Services and Its effects on the Quality Service Delivery of Internal Auditors in the Northern Ghana

机译：加纳北部管理支持服务及其对内部审计师的优质服务交付的影响研究

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摘要

The Internal Audit Department is a cornerstone for effective corporate governance. However, its effectiveness largely depends on the support of management. Therefore, this paper examines Management Support Services and its effects on the performance of Internal Audit Department in the Public Sector of Ghana. An exploratory research approach was deployed for this study. The respondents include Management, External Auditors and Heads of Internal Audit Departments in the three regions of the Northern Ghana. A total sample size of 170 was used. It was discovered that the Internal Auditors were not satisfied with the support services that management provide. There was strong positive correlation between Management Support Services and the Internal Audit performance. The key support services that influence Internal Audit performance were management commitment to working with Internal Auditors to develop Internal Auditor Charter and providing adequate logistics. On the basis of these findings, the paper recommends that Management should see internal audit unit as a strategic business unit in creating value and give it the necessary support. The Internal Audit Agency should be restructured with constitutional powers to recruit, train, determine condition of service and post internal auditors to all public institutions.
机译：内部审计部是有效公司治理的基石。但是，其有效性在很大程度上取决于管理层的支持。因此，本文研究了管理支持服务及其对加纳公共部门内部审计部门绩效的影响。本研究采用了探索性研究方法。受访者包括加纳北部三个地区的管理层，外部审计师和内部审计部门负责人。使用的样本总数为170。发现内部审计员对管理层提供的支持服务不满意。管理支持服务与内部审计绩效之间存在很强的正相关关系。影响内部审计绩效的关键支持服务是管理层致力于与内部审计师合作制定《内部审计师章程》并提供充足的后勤服务。根据这些发现，本文建议管理层应将内部审计部门视为创造价值的战略业务部门，并为其提供必要的支持。应改组内部审计机构，使其具有宪法权力，以招募，培训，确定服务条件并向所有公共机构派遣内部审计员。

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