THE EFFECTIVENESS OF INTERNAL AUDIT IN THE KETA MUNICIPAL EDUCATION OFFICE

ABSTRACT This study examines the effectiveness of internal audit in the Keta Municipal Education office. The objectives of the study were to examine the effectiveness of internal auditors in identifying non-compliance activities in the Keta Municipal Education office, determine the extent of management support for internal auditors in the Keta Municipal Education office, examine the independence of internal auditors in the Keta Municipal Education office, to determine whether the Keta Municipal Education office have adequate and competent internal audit staff and finally to determine how operational level of internal audit and internal control measures in the Keta Municipal Education Office. The study used purposive sampling method to sample sixty (60) respondents including 8 management members, 8 internal auditors and 44 heads of departments. However, only 56 questionnaires were retrieved and analyzed using the SPSS software and results displayed in tables, pie chart and bar graph. Two questionnaires were adapted and used to collect data. The finding of this research proved that the management support, the existence of adequate and competent Internal Audit staff, and approved Internal Audit standards and legislations were statistically significant and positively related with the Internal Audit Effectiveness in the public education offices. Thus, the education office should give more support for the internal audit functions by facilitating the Internal Audit work and give sufficient in-service training and resources for the existing Internal Audit staff.