Ghanaian management and development consultant, Edem Senanu is questioning the independence of internal audit systems within public institutions, saying current arrangements limit their effectiveness.
He said internal auditors often operate under institutional control, which affects their independence.
“As long as it’s tied to the resources of the institution, they are likely to keep quiet,” he said on TV3’s Keypoints.
He explained that this weakens early detection of financial irregularities and reduces the effectiveness of internal oversight.
According to him, strengthening independence would allow internal auditors to play a more proactive role in accountability.
He added that internal audit reform is necessary to improve prevention rather than relying only on external investigations after issues emerge.
