Role of Internal Audit Unit in Second Cycle Institutions.


  • Frank Mensah
  • Stephen Adu
  • Samuel Ameyaw



Effective financial management is a critical concern for all institutions both private and public and plays a major role in determining the success of the institution. This study therefore assesses the operations of the Internal Audit Unit in second cycle institutions to ensure value for money. The research design adopted was descriptive cross sectional data and the data collected was analysed qualitatively using descriptive statistics and narrative. The researchers used purposive sampling technique. The analysis of data collected through secondary data and primary data from the sampled respondents revealed that the internal audit unit carries out reviews of systems of internal controls but does not undertake risk management activities. It was also found that there were inadequate logistics, inadequate skills and experience staff. Based on the findings the study concludes that the performance of internal audit unit’s role in the second cycle institutions leaves much to be desired because the Auditor-General has been issuing qualified reports based on the irregularities in public accounts in pre-university institutions.


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How to Cite

Mensah, F., Adu, S., & Ameyaw, S. (2015). Role of Internal Audit Unit in Second Cycle Institutions. ADRRI Journal (Multidisciplinary), 23(23), 10-25.