FACTORS INFLUENCING THE EFFECTIVENESS OF INTERNAL AUDIT FUNCTION OF KONO AND KAILAHUN DISTRICTS COUNCILS IN SIERRA LEONE
SUALIHO SHERIFF
, FATMATA SAIDU
Key Words: Effectiveness, Internal Audit Function, Local Councils
The primary theme of the study is to assess the effectiveness of the internal audit function of Sierra Leone local councils with a particular reference to Kono and Kailahun Districts councils. The secondary objective was to identify the factors influencing the internal audit function of Local Councils in Sierra Leone. The internal audit function is a diagnostic and appraisal system designed to police institutions' internal policies and aid management decision-making, S. Sheriff (2021). Local councils have few fiscal management strategies and, hence, have yet to have a creative impact on the purpose of their establishment. The research will help the local councils monitor, review, and evaluate systems to ensure compliance with internal policies and regulations relating to internal audit effectiveness. The methods employed for data collection include a questionnaire, Interview Guide, and Desk research. The questionnaires were administered using a purposive sampling technique, and results were interpreted into simple percentages and expected frequencies. The study employed a descriptive research design, and data analyzed using qualitative and quantitative methods. The study's sample population is twenty-eight (28) core staff members, and the study selected a sample size of 26. A four-point Likert Scale; the lowest scale represents strongly disagreed, and the highest represents strongly agreed. The reliability of the questionnaires was tested in other councils that were not included in the study area. The reliability test was conducted using the Crumb Alpha Test and was found to be 0.767, thus considered favor.
"FACTORS INFLUENCING THE EFFECTIVENESS OF INTERNAL AUDIT FUNCTION OF KONO AND KAILAHUN DISTRICTS COUNCILS IN SIERRA LEONE", IJSDR - International Journal of Scientific Development and Research (www.IJSDR.org), ISSN:2455-2631, Vol.9, Issue 12, page no.a63-a71, December-2024, Available :https://ijsdr.org/papers/IJSDR2412010.pdf
Volume 9
Issue 12,
December-2024
Pages : a63-a71
Paper Reg. ID: IJSDR_212758
Published Paper Id: IJSDR2412010
Downloads: 000347155
Research Area: Management
Country: BO DISTRICT , SOUTH , SIERRA LEONE
DOI: http://doi.one/10.1729/Journal.42656
ISSN: 2455-2631 | IMPACT FACTOR: 9.15 Calculated By Google Scholar | ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 9.15 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publisher: IJSDR(IJ Publication) Janvi Wave
