Internal Audit As A Control For Efficient And Effective Corporate Governance In State Owned Enterprises In Ghana

ABSTRACT This research aims to examine the influence of internal audit on effective corporate governance in SOEs in Ghana. A questionnaire was used to collect data and was distributed to the 100 top senior level officials and internal audit department of the SOE sectors. The regression model that was used in this study was five dependent variables: internal audit independence; proficiency and due professional care; nature of work; quality assurance and improvement program; and managing the internal audit activity. The finding of the research establishes a significant positive relationship betw…