Friday 27 May 2022

Assessing Management Supports to the Internal Audit System in Bo District Council, Sierra Leone | Chapter 12 | New Innovations in Economics, Business and Management Vol. 9

 The study's goal was to analyse one of the most difficult difficulties confronting Sierra Leone's local governments, specifically the Bo District Council, which is the quality of support services that drives accountability in the use of limited financial resources. The study was conducted in Sierra Leone's Southern Region's Bo District Council. 16 Chiefdoms, 25 Councilors, 3 Paramount Chiefs, 25 Wards, 16 Committees, 11 Constituencies, and 13 Core Staff Members make up the Bo District Council. The study's goals were to: I determine the amount of management support for the internal audit system; ii) determine the scale of management support for internal audit effectiveness; and iii) determine the link between management support and internal audit effectiveness. A stratified sampling procedure was used to choose the 13 core staff members. To describe the findings, the study employed a descriptive design using qualitative and quantitative methodologies. The reliability test was conducted using the Crumb Alpha Test, which was confirmed to be valid at 0.765. The study's main conclusions include the audit committee's lack of comprehensive support, the internal audit system's lack of independence, and insufficient budget allocation.



Author(S) Details

Sualiho Sheriff
Department of Accounting, School of Social Sciences and Law, Njala University, Bo Campus, Sierra Leone.

View Book:- https://stm.bookpi.org/NIEBM-V9/article/view/6891

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