Jul 2026· International Journal of Applied Research in Business and Management· 0 citations· 4 references
Abstract
The investigations into effectiveness of current internal audit practices within local government is mandatory given deficiencies in their value. Using PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) methodology, a systematic review of 77 peer reviewed articles, reports, and case studies published between 2015 and 2024 was conducted. The analysis focused on audit planning, risk assessment, control evaluation and reporting practices of local governments. The findings indicate that while internal audit practice’s significant role in influencing organisational effectiveness, issues such as inconsistencies in compliance with audit standards, lack of sufficient resources and limited independence hinder their effectiveness. Notably, local governments facing financial distress display a weaker internal audit process, resulting in systematically sub‐optimal fraud detection and weak compliance oversight. Standardisation, resource allocation and stakeholder communication are areas where gaps in current practices need to be addressed to enhance transparency. The study emphasis need to utilise technology driven solutions such as data analytics in enhancing audit efficiency, increasing legislative reforms of audit independence and capacity-building initiatives of internal auditors and contributes to the discussion on how to improve the practices of internal audit in local government in order to enhance local government’s contribution to sustainable governance across the sectors. This research also contributes towards a conceptual framework to address the interface between internal audit practices and their effectiveness.
This study examined the influence of internal audit independence on corporate governance effectiveness in public sector organisations, focusing on the Road Development Agency (RDA) in Zambia. A descriptive quantitative research design was adopted, targeting 70 respondents comprising board members, managers, supervisors, internal auditors, and other stakeholders from RDA’s head office and regional offices. Using a census approach, primary data were collected through structured online questionnaires and analysed using SPSS with regression analysis. Findings showed Internal controls had the strongest positive influence on corporate governance (β = 0.419, p<0.001), followed by compliance and consulting (β = 0.281) and risk management (β = 0.235). Internal audit independence significantly strengthened these relationships. The study identified key challenges affecting audit effectiveness, including limited audit independence, inadequate resources, and political interference. The study recommends strengthening risk management and internal control systems, enhancing the independence of internal audit functions through board-level reporting structures, supporting compliance and consulting roles, and implementing reforms to reduce political interference in governance and audit processes.
Zena Bulaya, Muchemwa Sinkala, Noah Njapau· African Journal of Commercia...· 0 citations
Audit failures, regulatory gaps, and the erosion of public trust in financial reporting have
raised global concerns about the effectiveness of audit oversight. This study investigates the
effect of audit regulatory frameworks on corporate reporting quality, using Nigeria as a
contextual anchor among emerging markets. It draws on global standards, theoretical models,
and empirical findings to explore the conceptual foundations, international perspectives,
practical challenges, and policy implications of audit regulation in enhancing auditor
independence, professional competence, and financial statement credibility. The findings
reveal that while regulatory frameworks have improved audit transparency and internal
governance in several economies, their effectiveness remains limited in regulatory authorities
with weak enforcement capacity. The study concludes that audit regulation must be globally
benchmarked yet locally responsive, emphasizing risk-based supervision, auditor competence,
and proactive oversight. It recommends empowering national regulatory institutions such as
the Financial Reporting Council of Nigeria (FRCN), adopting AI-enabled audit systems,
mandating firm rotation, and enforcing sanctions for non-compliance. These measures are
essential for strengthening audit reliability, improving disclosure quality, and rebuilding
stakeholder trust across diverse economic settings
Patrick Edet Akinninyi (PhD)· Journal of Accounting and Fi...· 1 citation
This study systematically reviews scholarly literature on Supreme Audit Institutions (SAIs) published between 2015 and 2025. It aims to synthesise existing evidence, trace the evolution of research themes, examine theoretical foundations, identify persistent gaps, and assess how SAIs contribute to economic development through their roles in enhancing fiscal discipline, reducing corruption, and strengthening public accountability. The study employed a structured systematic literature review (SLR) design, utilising the Systematic Quantitative Assessment Technique (SQAT) developed by Pickering and Byrne (2014). A comprehensive search was conducted across five peer- reviewed databases — Elsevier, Emerald, Routledge, Sage, and Springer — using "Supreme Audit Institution" as the key search term. A total of 159 records were initially identified; after deduplication and eligibility screening, 105 studies met the inclusion criteria and were included in the analysis. The review reveals a progressive evolution in research themes, from compliance auditing and budget control (2015–2016) to performance auditing and ethics (2017–2019), digital auditing and ISSAI standards (2020–2022), and, most recently, to Sustainable Development Goals (SDGs) alignment, citizen participation, and artificial intelligence (2023–2025). Publication output peaked in 2025 with 19 articles, reflecting growing scholarly interest in SAI's societal impact. Methodologically, 67% of studies relied on secondary data, while 53% employed qualitative analysis. Agency theory emerged as the most frequently applied theoretical framework, though a significant number of publications (55) lacked explicit theoretical grounding. Findings confirm that effective SAIs are associated with improved fiscal outcomes, reduced audit failures, and stronger governance environments that are conducive to economic development, particularly in transitional and developing economies. This review provides the first systematic synthesis of SAI literature spanning eleven years with attention to both global trends and African governance contexts. It identifies critical research gaps, particularly the underrepresentation of North American, South American, and Australasian perspectives, the need for more primary data collection, and the imperative for stronger theoretical development in future SAI research.
I. Mustapha· Buhalterinės apskaitos teori...· 0 citations
The pursuit of clean audit opinions has become a central objective of public sector institutions across the Southern African Development Community (SADC), where unqualified audit opinions are frequently regarded as indicators of sound governance, financial accountability and organisational excellence. While positive audit opinions demonstrate compliance with applicable financial reporting frameworks and effective internal control systems, growing evidence suggests that they do not necessarily translate into improved service delivery or enhanced institutional performance. Anti-corruption agencies, in particular, continue to face challenges relating to lengthy investigation turnaround times, low prosecution success rates, resource constraints and declining public confidence, despite achieving favourable audit outcomes in some jurisdictions. This disconnect raises important questions regarding the extent to which audit opinions can be used as reliable proxies for organisational effectiveness and public value creation. This study critically examines whether positive audit opinions translate into improved service delivery among selected anti-corruption agencies in South Africa, Botswana, Namibia, Zambia, Mauritius and Malawi. Guided by Agency Theory, Institutional Theory and Public Value Theory, the study adopts a qualitative comparative research design based on documentary analysis of Auditor-General reports, annual reports, strategic plans, governance assessments and regional performance reports published between 2018 and 2025. Cross-case thematic analysis is employed to examine the relationship between audit outcomes, governance practices and service delivery indicators. The analysis demonstrates that while clean audit opinions are associated with stronger financial management and enhanced institutional legitimacy, they are insufficient predictors of effective service delivery. Agencies with favourable audit outcomes continue to experience operational inefficiencies, capacity constraints and inconsistent public service performance, whereas improvements in governance quality, leadership effectiveness, institutional independence, digital transformation and stakeholder collaboration emerge as more influential determinants of organisational success. The study concludes that audit opinions should be interpreted as measures of financial accountability rather than comprehensive indicators of institutional performance. It recommends that governments, supreme audit institutions and anti-corruption agencies adopt integrated performance measurement frameworks that combine financial compliance with operational effectiveness, governance quality and citizen-centred service delivery to strengthen accountability and public trust across the SADC region.
Takawira Chirume, Sydney Mutusva· International Journal For Mu...· 0 citations
Recurring audit findings remain one of the greatest governance challenges confronting South African government departments. Despite legislative requirements mandating the establishment of internal audit functions, many public institutions continue to receive qualified, adverse and disclaimer audit opinions year after year. The study is grounded in Internal audit capability model, agency theory and institutional theory. This study adopted a qualitative documentary research design and exclusive use of secondary data obtained from the Auditor-General South Africa's General Reports for the past 5 years (2021 to 2025) on National and Provincial Government. The results revealed persistent weaknesses in internal controls; ineffective implementation of audit recommendations; leadership and accountability failures; inadequate internal audit capability; and weak oversight by governance structures. The paper concludes by proposing policy interventions aimed at strengthening internal audit capability as a strategy for improving audit outcomes and public sector governance.
Qanga Enathi, A. Geqeza· Jurnal Akuntansi dan Auditin...· 0 citations
This study investigates the impact of creative accounting practices on the quality of internal auditing in Jordanian public shareholding companies. Creative accounting, defined as managerial manipulation of financial statements to achieve desired outcomes without reflecting the true financial position, undermines transparency and misleads stakeholders. Internal audit quality plays a vital role in ensuring accountability and reliable financial reporting. A descriptive-analytical approach was employed, targeting internal auditors, financial managers, and audit committee members of all companies (161) listed on the Amman Stock Exchange (ASE). Data were collected using structured questionnaires and analyzed statistically. The results of the study indicate that creative accounting negatively affects all dimensions of internal audit quality, with the strongest impact on professional competence and performance quality. The study emphasizes the importance of competent and independent auditors in mitigating these effects and provides practical recommendations to enhance transparency, strengthen governance, and maintain stakeholder trust in Jordanian public shareholding companies.
Maha Kareem Atyieh Abuyabes, Alia Majed Ahmad Khalaf, Ahmad Yahia Mustafa Al Astal et al.· Corporate Law & Governan...· 0 citations
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