Open Access Peer-reviewed Research Article

Principles of public internal controls: A mediation role of information and communication

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Path prediction and estimates
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Submitted   Jan 3, 2022
Published   Feb 11, 2022
Issue    Vol 3 No 1 (2022)
DOI   10.25082/FMB.2022.01.002

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Peter Yao Lartey corresponding author
School of Accounting, Universidade Federal de Uberlândia, Uberlândia, MG, Brazil
Santosh Rupa Jaladi
Prin. L.N Welingkar Institute of Management Development & Research, Bangalore 560100, India
Stephen Owusu Afriyie
IT Business, Ghana Communication Technology University, PMB 100, Accra North, Ghana
Isaac Gumah Akolgo
Department of Marketing and entrepreneurship, SD Dombo University of Business and Integrated Development Studies, Ghana

Abstract

While empirical research has demonstrated the critical nature of internal controls, there is insufficient evidence to indicate that they are effective at detecting and preventing irregularities in the public sector. By analyzing the direct and indirect relationships between internal control components, this study focuses on the quality of internal control in Ghana's public sector. In order to determine whether ongoing controls are consistent with sound public policy, a survey was designed and distributed to public sector employees and managers. According to the evidence, public administrators require high-quality information and communication tools to supplement their existing control systems. Additionally, internal controls are significantly influenced by risk assessment and the control environment, whereas monitoring and control activities have a limited impact. Effective internal communication is necessary for the coordination and implementation of control policies.

Keywords
internal controls, public sector, information and communication

Article Details

How to Cite
Lartey, P., Jaladi, S., Afriyie, S., & Akolgo, I. (2022). Principles of public internal controls: A mediation role of information and communication. Frontiers in Management and Business, 3(1), 149-166. https://doi.org/10.25082/FMB.2022.01.002
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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