Title: Assessing Management Supports to the Internal Audit System in Bo District Council, Sierra Leone.

Authors:  Sualiho Sheriff

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Abstract^/Summary

The study intended to assess one of the daunting challenges facing the effective operations of Local Councils in Sierra Leone particularly the Bo District Council is the quality of support services that drive accountability in the use of scarce financial resources. The research was carried out in the Bo District Council in Sierra Leone's Southern Region. Bo District Council consists of 16 Chiefdoms, 25 Councilors, 3 Paramount Chiefs, 25 Wards, 16 Committees, 11 Constituencies, and 13 Core Staff Members. The study objectives were; i) to assess the level of respondents' perceptions of management support to the internal audit system; ii) to identify the scale of management support to the internal audit effectiveness, and iii) to establish the relationship between management support and internal audit effectiveness. The 13 core staff members were chosen using a stratified sampling process. The study used a descriptive design, with qualitative and quantitative approaches used to discuss the findings. The Crumb Alpha Test was used to conduct the reliability test, which was found to be valid at 0.765. The study's primary findings include: lack of complete support for the audit committee, lack of independence of internal audit system and insufficient budget allocation.

Title: Evaluating Management Supports to the Internal Audit Function in Kenema District Council, Sierra Leone.

Authors:  Sualiho Sheriff^a*#, Mohamed Paul Ngegba^b

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Abstract^/Summary

Lack of management support and independence greatly hinders internal audit function operations' effectiveness and efficiency. The purpose of this study was to look into the efficiency of management support for the internal audit function in the Kenema District Council in Eastern Sierra Leone. All officers of the Kenema District Council were included in the study. The internal audit procedure was previewed for 13 council officers using a simple random sample technique. From December 13th to December 20th, 2020, the 13 officers were given a pre-tested validated questionnaire with a reliability of 0.765. The majority of respondents said the council creates policy (92.3%), monitors and assesses (76.2%), and accepts audit materials (84.6%). In addition, (53.8%) of respondents strongly believe there is a link between management support and the efficacy of the internal audit function. Finally, the Kenema District Council administration ports the internal audit function in various ways. Some managerial support is insufficient, while others are adequate.