Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana

The local government is one of the vital organs of the state through which programs of development are formulated and implemented for the community. The democratically elected members at the local government level represented the community and advocate the interests of the community in the social and economic development of the area. The research paper has thoroughly described the existing local government system of Pakistan and also has investigated the critical causes of bad governance in the local government system of Pakistan that hinders the social and economic development of the country. This is a qualitative study; the researcher reviewed and synthesized all the available information gathered from the various sources related to the local government governance in Pakistan. The researcher in this research paper used secondary source of information and observations. Since the introduction of parliamentary form of democratic system in Pakistan, the country has gone through number of modifications and amendments in the local government system but due to the instability in the democratic system, the political governments had failed to deliver good public services at the local government levels. The study has identified major causes i.e Political, Social, Administrative and mismanagement of resources and rampant corruption, which have severely paralyzed the governance system at local government level of Pakistan. Keywords. Governance, Local government, District government, Community empowerment. JEL. D73, H10, H75.

Local governments are responsible for development at the local level. Consequently, improvement in the quality of life of the people depends on the degree of responsiveness of local government operatives. In Ghana, service delivery to the communities is poor and social amenities have been provided without recourse to specification and demand, thereby rendering the communities underdeveloped. This study, therefore, sought to find out the causes of the underdevelopment at the local level by examining the concept of asymmetric information and its effects on the operations of five selected Metropolitan, Municipal, and District Assemblies (MMDAs) in the Central Region of Ghana. A qualitative approach was used for the study. An interview guide was used to collect primary data from 25 key informants, representing five informants each from the five local governments. The five key informants were one audit committee member, one internal auditor, one elected assembly member, and two community leaders. Secondary data were collected by the use of document review guide. The data was subjected to framework analysis. The study revealed that the effects of asymmetric information on the operations of the selected local governments were negative; in spite of the availability of professionals with specialised knowledge to ensure efficiency in operations. The study contributes to knowledge by enhancing the praxis of the institutional theory and the transaction cost theory. Research limitations/implications - The qualitative nature of the study limits its findings to the selected local governments. The implication is that the findings of the study cannot be generalised to other contexts or populations. Practical implications - Local governments would continue to experience the harmful effects of asymmetric information if the information gap is not managed properly. Social implications - Policy makers would learn from the experiences which would unfold from the study and apply the recommendations to similar situations. Originality/value - The understanding of the negative effects of asymmetric information would contribute to the appreciation of underdevelopment at the local level.

This study explores the implications of adapting new habits to the administration of local government from various dimensions of government management. The main objective of this study is to show that the governance of local government in the new normal era can be productive in fulfilling the needs of the publics through changes in the administration of local government’s functions. This study places the presence of information and communication technology (ICT) as well as restrictions on social interaction in the new normal era, changing the way local government sector works. The approach departs from the main idea of adapting new habits as a conceptual framework to empirically examine changes in the dimensions of local government management which based on several factors, such as content, context, process, change outcomes and leadership. Furthermore, data collection gained through interviews with informants and data analysis are used to confirm the suitability of local government governance. The process is then carried on by formulating the concept of an ideal local government governance changes in the new normal era. The findings of the study show that local government governance system with the old paradigm is ineffective and inefficient for the fulfillment of public rights in the new normal era. For this reason, it is necessary to transform the governance of various dimensions in local government management. As originality/value, what is offered in this study is a modification of the system and working mechanism with a new paradigm for areas that are difficult geographically. This modification can be conducted in several actions, such as developing ICT applications and infrastructure; reorganizing the work system of all management dimensions that are trusted and accountable; increasing bureaucratic capacity and public knowledge; renewing the relationship between government and its people. This idea is relevant to the rapid development of the concept of adaptive governance and the strength of the role of ICT for individual and social activities.

Pakistan is one of the several developing countries which identify the need for devolving power and responsibility for social delivery. For this purpose, the Local Government Ordinances and Acts have been created that established Local Bodies which are responsible for providing basic services (water supply, sanitation, streets developments, and health services) to people. it has been analysed from the research that the poor performance of local government is due to the lack of specialised education and training regarding local government system. Similarly, managing local government efficiently is essential for improved performance of local government. Management of local government is of unique characteristics. It includes the use of existing resources efficiently and effectively in meeting legitimate demands for public services. The research aims to provide ideas for making local governments more effective.

The Routledge handbook of international local government

<p>This paper examines the determinants of internal audit effectiveness in decentralized local government administrative systems of Ghana. Ghana’s local government system is structured into metropolitan, municipal, and district assemblies (MMDAs). For the purpose of the study, we focused on the Ashanti region of Ghana which has the highest number of MMDAs. The motivation for the study is derived from the increased interest in the internal audits of local government units. Using a descriptive survey, the data gathered, through the use of questionnaire, revealed that majority of the internal audit staff of MMDAs in the Ashanti Region of Ghana possess the requisite professional proficiency. Contrary to the perception that audit quality in the public sector is usually compromised, the study revealed that there exists high quality of audit work due to compliance with the international standards on auditing and local audit legislations. Professional proficiency, organizational independence, and career advancement were found to have statistically significant positive relationship with internal audit effectiveness, whiles top management support was found to have no effect on internal audit effectiveness.</p>

Purpose – Adequate internal control systems are prerequisites for efficient and effective operations of local governments but their mere presence does not guarantee efficiency and effectiveness. In Ghana, internal audit reports recount irregularities in operations resulting in the delivery of poor services and amenities to the communities. This study sought to assess the internal control systems in local governments to ascertain their effectiveness or otherwise. The institutional theory informed the study. Methodology - The qualitative research approach was employed for the study. The purposive sampling technique was used to select 24 officers from six selected local governments in the Central Region of Ghana. In each local government, a Coordinating Director, an Audit Committee member, an Internal Auditor, and a Finance Officer were interviwed. Primary data were collected by the use of interview guide while secondary data were collected by document review guide. The secondary data were derived from literature on internal controls. The data was subjected to thematic analysis and interpretation. Findings - The study revealed that management bodies of local governments have put in place the desired standard internal controls but there were irregularities in their operations, thereby leading to ineffective internal controls. Conclusion - The internal controls of the selected local governments were similar to the standard controls. However, the implementation of internal controls did not result in propriety and soundness due to irregularities. It was recommended that relevant authorities should ensure adherence to internal controls in local governments. Keywords: African communities, Operations, Internal audit reports, Local governments JEL Codes: M41, M42, H83

While research on the accountability of local government performance has grown significantly, little attention has been paid to the critical success factors, particularly the role of the maturity of the government's internal control system and the capability of the government's internal auditors. This study examines the effect of the maturity of the government's internal control system and the capability of the government's internal auditors on the accountability of local government performance, with control variables, namely audit opinion, local own-source revenues, and proliferation status. It aims to fill the gap using the Indonesian case. This study uses secondary data with sample selection using the purposive sampling method. Local governments in Indonesia from 2017 to 2019 are used as samples. The results of this study indicate that the government's internal control system's maturity, internal auditors' capability, and audit opinions positively affect local governments' performance accountability. In contrast, local own-source revenues and proliferation status negatively impact local governments' performance accountability. The implication of this study is to increase the accountability of local government's performance and continue to improve the maturity of the government's internal control system to achieve at least level 3 (Integrated). The capability of internal government auditors needs to achieve at least level 3 (Defined); thereby, the internal control function of local governments can be optimal.

The local government system is considered to be the main regulator of good governance in a country. Although the local government system in Bangladesh is very old, it has tiny achievements in terms of its effectiveness, decentralisation of power, democratic practices, and public participation. After the country's independence, almost all the governments have come up with the innovation of different levels of local government structures was just nomenclature. They never allowed the local people to enjoy autonomy by their elected representatives in the way directed by the constitution. On the other hand, various local and international development partners have been implementing various programs to strengthen the local government system in Bangladesh, decentralise it and ensure public engagement in local government. Through which some positive elements have been added to the issue of autonomy and participation of the people in the local government system; however, it is significantly minor than required. This research paper seeks to understand the process of democratisation and decentralisation in the local government system of Bangladesh by fieldwork-based research knowledge and review various initiatives taken for the development of the local government system. Besides, drawing on literature and the observations and research on Union Parishad (the lowest tier of local government in Bangladesh), the interrelationship between local government elections and power structure has also been analysed in this article. Ultimately, this paper argues that the process of decentralisation and strengthening of the local government system in Bangladesh through development interventions. Though the interventions of development programs could have been mammoth achievements in the path of democratisation and decentralisation, the party politicisation has made massive impediments to attain the targets.

This study examines the impact of internal auditing on the financial management of local government, with particular reference and attention to the katagum local government area of Bauchi state. Staff of internal audit, finance and account constitutes the population of the study from which a sample size of forty (40) respondents was selected based on convenience sampling method. Chi-square (x2) method was adopted as a statistical tool of data analysis to analyze the collected data. The result indicates that internal audit impact positively and significantly on the financial management of Katagum local government. It is recommended that internal audit unit of the Katagum local government should be allowed to fully access all the local government account and records, properties and investments files to carry out their duties diligently. Internal audit unit staff should also be allow attending workshops, seminars, conferences in order to broaden their knowledge. Adequate independence should be given to the unit to discharge their duties without due interference and regular review of the whole system of internal control in the local government should be carried out.

After 2005 Kashmir earthquake, the Government of Pakistan has established national and provincial disaster management authorities and at local level district disaster management authority to handle the disaster risk management system. Under the Hyogo Framework for Actions, a paradigm shift from relief to risk assessment, preparedness and early warning systems is underway, emphasizing community resilience to disasters for hazard mitigation. It is fact that primary responsibility of protecting people and property from hazards rest on the national and local governments. It is the individuals, households and communities that are in the forefront of either escaping from or fighting against disasters. Though the national programs for disaster preparedness and mitigation are essential to save lives and protect livelihoods. This underscores the need for managing disaster risks at the community level. This chapter also discusses the key actors at national, provincial, district and local level and analyses the decentralization of disaster risk management institutions, and the role of local actors. This chapter is divided into ten sections, Sect. 14.2 describes the local government system in Pakistan, Sect. 14.3 elaborate the national disaster management authority and local government system in Pakistan, Sect. 14.4 focuses on the role of Provincial/State/FATA/Gilgit-Baltistan disaster management authorities in the local government, whereas DRR and district disaster management authorities has been discussed in Sect. 14.5, DRR at sub-district/Tehsil/Town level elaborated in Sect. 14.6 and DRR at union council level in Sect. 14.7. Community resilience and local government system analysed in Sect. 14.8, disaster resilience and local government in Sect. 14.9 and challenges and policy options in mainstreaming DRR at local level has been analysed in Sect. 14.10.KeywordsDisaster risk reductionLocal government and DRRCommunity resilienceChallenges and policy issues

Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and effective audit results. The aim of this study is to examine the factors influencing (determinants) the effectiveness of the internal audit function in Indonesian local government organizations. The research samples were 137 respondents. This study used primary data in the form of a questionnaire. The hypothesis testing technique used Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis. The results of statistical tests showed that independence, competence, and management support could increase the effectiveness of the internal audit function. However, this cooperative relationship does not moderate the influence of competence and management support on the effectiveness of internal audit. The practical implication of this study is that in order to increase the effectiveness of internal audit, internal auditors must uphold an attitude of independence, objectivity and freedom from conflicts of interest in carrying out their professional responsibilities. The practical value of this study also shows that to increase the effectiveness of public sector internal audit, internal and external auditors must increase cooperation to improve the effectiveness of internal audit, especially in discussion activities between internal and external auditors, communication between internal and external auditors, and activities to share working papers between internal and external auditors.

Historically, Local Government system was introduced and established under the Local Government Act 2001 in EX-Chief of Army Staff and ex-president of Pakistan General Pervaiz Musharaf. After, 2008 elections in the government of ruling party PPP the LG system was demolished. Simultaneously, Local Government Act 2013 was formulated latter on after amendments LG Act 2015 is now adopted. Currently, Local Government elections are completed in Punjab and KP provinces. The sole purpose of Local Government Ordinance 2015 which gives indications regarding implementation of Local Government System. The sole purpose of Local Government system is to institutionalize citizens’ participation through institutionalized local governance system apart of this, to devolve administrative, political and financial responsibility and authority to the local governments. Now, there is question again either Local Government system will be able to institutionalized and sustainable or may be demolish by the next ruling government. Certain questions emerged regarding the sustainability and institutionalization of local government, devolution of financial and legislation decision making powers and authorities to local governments, actual participation of citizens from the gross rout level, accountability and transparency in functioning of devolved legislative and financial powers.

Pakistan is a federal republic with three administrative tiers: national, provincial, and local. The local Government system (LGS), the third tier, is viewed as a harbinger of democracy in developing economies including Pakistan. Since coming into power in 2008, democratically elected governments agreed to devolve power from federal level to provincial level, but slow-walked the formation of local governments until 2015—after an order by the Supreme Court of Pakistan was passed to conduct the election. In Punjab, the local government laws were more centrist, and relations between the local and provincial governments were explicitly asymmetrical. Although the LGS dissolved in Punjab in 2019, this article will attempt to explore the causes of the failed devolution of power (2015-2019). By particularly focusing on the "Punjab local Government Act 2013" and “Punjab Local Government Act 2019" and failure of devolution of power, this study will investigate a range of administrative and political issues in local governance in Punjab.

Decentralization and Recentralization of Local Governments in Turkey