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http://localhost:8080/xmlui/handle/123456789/208| Title: | THE ROLE OF THE INTERNAL AUDIT FUNCTION IN PROMOTING EFFECTIVE AUDIT PRACTICES IN GHANA |
| Other Titles: | THE EVIDENCE OF THE NATIONAL HEALTH INSURANCE AUTHORITY (MANHYIA AND SUBIN-KUMASI) |
| Authors: | FRIMPONG AMPONSAH, MICHAEL OWUSU ANSAH, REXFORD FRIMPONG YAMOAH, GABRIEL FRIMPONG, MICHAEL OPOKU, KOFI STEPHEN |
| Keywords: | risk management NATIONAL HEALTH INSURANCE |
| Issue Date: | Jun-2013 |
| Abstract: | Organisations are created to achieve specific goals and objectives. Unfortunately, goals are not always achieved as expected, because they should be reached in a context of risky environments. Internal auditing is one of the main organisational functions that deal with risk exposure and management. This study is aimed at presenting the situation of the internal auditing function and financial management in the public sector and specifically at NHIA. |
| Description: | Today, in businesses worldwide, the internal audit function is becoming very important for achieving the objectives of organisations. In recent years, Ghana has recognised the importance of the internal audit function, which is why that function has been established in public institutions. The internal audit function is an integral part of the corporate governance regime of most public institutions and a number of larger private companies. The primary goal of internal audit is to evaluate the institution’s risk management, internal control and corporate governance processes and ensure that they are adequate and are functioning correctly. Managing risk is actually managing the organisation in planning, organising, directing, and controlling the organisation's systems and resources to achieve objectives (Namee, 2005). In Ghana the managers of most public institutions are not as effective in dealing with uncertainty as it is required. |
| URI: | http://localhost:8080/xmlui/handle/123456789/208 |
| Appears in Collections: | Business Administration -ST |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| NATIONAL HEALTH INSURANCE.pdf | 451.95 kB | Adobe PDF | View/Open |
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