Corporate governance, internal audit function and accountability in statutory corporations
The purpose of this study was to establish the contribution of corporate governance and internal audit function on accountability in statutory corporations. This study is cross sectional and correlational. Data were collected through a questionnaire survey of 66 corporations. Data were analysed usin...
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| Autores principales: | , , , , |
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| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
Taylor & Francis Group
2018
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/12fcf92830f549bb8209d78306b480fd |
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| Sumario: | The purpose of this study was to establish the contribution of corporate governance and internal audit function on accountability in statutory corporations. This study is cross sectional and correlational. Data were collected through a questionnaire survey of 66 corporations. Data were analysed using Statistical Package for Social Sciences. Correlation results indicate a positive association between corporate governance and accountability as well as internal audit function and accountability while regression results indicate that only internal audit function is a significant predictor of accountability. The regression model shows that both internal audit function and corporate governance predict 36.2% of the variance in accountability of statutory corporations. This study is relevant to policy makers in terms of ensuring strong policies are in place to manage risks and to make sure that there are effective internal controls for better accountability in these enterprises. Whereas both corporate governance and internal audit function had been viewed as possible explanations of accountability, this study only confirms internal audit function as a significant predictor of accountability. |
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