International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


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Analysis Study Research Paper | Accounting | Ghana | Volume 13 Issue 4, April 2024


Audit Committees and Internal Audits: Has Corporate Governance Improved in the Ministries' Department and Agencies?

Stella Adjei


Abstract: This research aimed to determine whether corporate governance has improved since implementing an Audit Committee. Primary data was collected through questionnaires to facilitate analysis. The study utilized the PLS - SEM method with smart - PLS to examine the relationship between variables. The results revealed a positive correlation between the corporate governance of Ghana's Ministries Departments and Agencies (MDAs) and the audit committee and team characteristics since the introduction of the Audit Committee. Additionally, the findings indicated that an efficient audit process is closely tied to the audit committee, internal audit function, and corporate governance of MDAs. These results provide valuable insights for generating policies related to corporate governance, using audit committee and internal audit function characteristics.


Keywords: audit, MDAs


Edition: Volume 13 Issue 4, April 2024,


Pages: 478 - 483


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