Principles of public internal controls: A mediation role of information and communication

Principles of public internal controls: A mediation role of information and communication

Peter Yao Lartey, Santosh Rupa Jaladi, Stephen Owusu Afriyie, Isaac Gumah Akolgo

While empirical research has demonstrated the critical nature of internal controls, there is insufficient evidence to indicate that they are effective at detecting and preventing irregularities in the public sector. By analyzing the direct and indirect relationships between internal control components, this study focuses on the quality of internal control in Ghana's public sector. In order to determine whether ongoing controls are consistent with sound public policy, a survey was designed and distributed to public sector employees and managers. According to the evidence, public administrators require high-quality information and communication tools to supplement their existing control systems. Additionally, internal controls are significantly influenced by risk assessment and the control environment, whereas monitoring and control activities have a limited impact. Effective internal communication is necessary for the coordination and implementation of control policies.

2022

https://scholar.google.com/citations?view_op=view_citation&hl=en&user=TbSlw38AAAAJ&citation_for_view=TbSlw38AAAAJ:5nxA0vEk-isC

English