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Sample research proposal topics education

Apr 24, 2018



ing Goo

d Gove


nce in Pub

lic Ins




of Ghana: The Role of the Internal Auditor


All over the world there is a realization that the Internal Audit activity has the potential to



de hit


to unp



led ser


es to man


ent in the con

duct of the

ir dut


. Thi


 potential has been turned into a challenge and embodied in the new definition of Internal

Auditing from the Institute of Internal Auditors (the IIA).

Background of the Study

The Government of the Republic of Ghana by the Internal Audit Agency A ct, 2003 (Act 658)


ished the Inter

nal Audit Age

ncy “as an apex oversight body to co-ord

inate, facili

tate and

 provide quality assurance for Internal Audit activities within the public sector” (Section 16 of Act


). The Inte


l Audi


s val

ue lies in how wel

l he has been abl

e to cont


ute to the

achievement of the overall organisati

onal objective. The Internal

Auditor should constantly s


to ma

ke him


lf re



nt to hi

s or





on by pr



ng in





n th

at wi

ll ma



ent take decis

ions that impact positi

vely on their ability to achieve the organ




However, according to research and surveys conducted by Deloitte & Touche (2004) and the

Internal Audit Agency of Ghana (2006), much of the work of Internal Audit has been very

restrictive in terms of scope. This needs to be addressed if the required return on investment in

the Internal Audit activity is to be attained.

Research proposal – SB/MAC/08/0005

Page 3

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