Abstract:
This study examines the auditee’s perspective on internal audit; tension and challenges of Adentan Municipal Assembly in delivering institutional efficiency and effectiveness.
The study adopts the qualitative research approach and a case study design was used to collect data. The respondents are purposefully sampled. Interviews was used for data collection and data gathering. The data collected was examined using thematic and content analysis method.
The findings of the study shown that there are challenging issues confronting internal audit due to auditee’s misconception about the role of internal audit. Also, Auditee’s see internal audit activities as complementary role that is only needed in high risk areas, internal auditors are also seen as management watch dogs. The findings again suggest that internal audit activities will yield quality assurance if provided with the right tools and reporting structure. In addition, auditee’s have stigmatized the internal auditors which sometimes create some management tensions and challenges. The concentration of authority on the Spending officer (thus the Coordinating Director) and the fact that internal auditor’s promotion depends on the Coordinating Director and the Political Head known as Municipal Chief Executive (MCE) is a real challenge.
The study recommends that the internal audit should be independent from management of public institutions especially at the Metropolitans, Municipal and District Assembly level to enhance quality internal audit work as well as healthy relationship
Key words: Auditee’s, internal audit, challenges, tensions
