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首页> 外文期刊>Research Journal of Finance and Accounting >Effectiveness of Internal Audit in Micro Financial Institutions: Evidence from Selected Financial Institution in Ghana
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Effectiveness of Internal Audit in Micro Financial Institutions: Evidence from Selected Financial Institution in Ghana

机译：微型金融机构内部审计的有效性：来自加纳选定金融机构的证据

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摘要

The primary objective of the study is to measure the factors influencing internal audit effectiveness in savings and loans companies. Specifically, the study ascertained the suitable criteria or framework for measuring the effectiveness of the internal audit functions in micro finance institutions (MFIs). Data was obtained from three leading MFIs in Ghana. The data was collected from 30 respondents in these MFIs using structured questionnaires and in-depth interview with chief internal auditors of the MFIs. The result indicated a negative relationship between technical competence and internal audit effectiveness, no significant relationship between independence and internal audit effectiveness. The study recommends the upgrading of technical competence in audit staff through training programs to boost the effectiveness of the internal audit function.
机译：这项研究的主要目的是衡量影响储蓄和贷款公司内部审计有效性的因素。具体而言，该研究确定了衡量微型金融机构（MFI）内部审计职能有效性的合适标准或框架。数据来自加纳的三个主要小额信贷机构。这些数据是从这些小额信贷机构的30名受访者中收集的，使用结构化调查表并与小额信贷机构的首席内部审计员进行了深入访谈。结果表明，技术能力与内部审计有效性之间呈负相关关系，独立性与内部审计有效性之间无显着关系。该研究建议通过培训计划提高审计人员的技术能力，以提高内部审计职能的有效性。

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