Reciprocal internal audit relationships and governance effectiveness in public higher education: A mixed-methods study from Ghana

Abstract

This study examines the effectiveness of the internal audit function (IAF) in promoting good corporate governance through its reciprocal relationships with three key governance actors, namely the University Council and Audit Committee, Executive Management, and External Auditors, within a Ghanaian public university context. The University of Mines and Technology (UMaT) serves as the empirical setting. An explanatory sequential mixed-methods design was employed, combining structured Likert-scale questionnaires administered to 40 purposively selected staff members, achieving a 100% response rate, with semi-structured interviews conducted with 10 key informants. Quantitative data were analyzed using descriptive statistics in Microsoft Excel, while qualitative data underwent reflexive thematic analysis using NVivo. The findings reveal a strong and functional relationship between the IAF and both the University Council and Audit Committee (mean = 4.5) and Executive Management (mean = 4.1), confirming that these relational dimensions significantly contribute to institutional transparency, accountability, and oversight. Both Hypothesis 1 and Hypothesis 2 were accepted. However, a recurring and critical operational gap emerges across both governance relationships: despite strong strategic rapport, resource and logistical adequacy scores are consistently moderate, with mean values of 2.8 and 2.5, respectively, indicating that relational goodwill has not translated into sufficient staffing, budgetary allocation, or capacity-building support. The relationship between the IAF and External Auditors is characterized as moderate overall (mean = 3.1), with critically low scores for joint audit planning (mean = 1.3) and periodic risk-assessment meetings (mean = 1.1), identifying a significant coordination deficit that generates duplication of effort, elevated audit costs, and missed assurance opportunities. Hypothesis 3 was also accepted based on existing interaction, though the quality and depth of that interaction fall short of professional standards. The study offers actionable recommendations for university governance structures in emerging economies, including formalized joint audit planning protocols, increased budgetary commitments to internal audit capacity, and governance reforms that convert strategic support into operational empowerment. The findings contribute to the growing literature on public sector audit governance in sub-Saharan Africa and carry direct implications for the Internal Audit Agency of Ghana and policymakers seeking to strengthen audit-governance synergies in tertiary institutions.