This study examined internal control effectiveness in Ghanaian banks using the 1992 COSO framework. It found that risk assessment, control activities, and information and communication were perceived as strong components of internal controls in Ghanaian banks. Auditors should pay close attention to these components when assessing internal controls without losing sight of other important factors.
This study examined internal control effectiveness in Ghanaian banks using the 1992 COSO framework. It found that risk assessment, control activities, and information and communication were perceived as strong components of internal controls in Ghanaian banks. Auditors should pay close attention to these components when assessing internal controls without losing sight of other important factors.
This study examined internal control effectiveness in Ghanaian banks using the 1992 COSO framework. It found that risk assessment, control activities, and information and communication were perceived as strong components of internal controls in Ghanaian banks. Auditors should pay close attention to these components when assessing internal controls without losing sight of other important factors.
This study has contributed to advance the knowledge of internal control effectiveness in the banking industry in Africa. To regulators and practitioners, the research has brought to bear the perceived strength of internal controls in the Ghanaian banking industry using the 1992 COSO framework. Internal and external auditors can pay detailed attention to the risk assessment, control activities, and information and communication components of the internal control system of banks in Ghana, without losing sight o
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