Title: Assessing Management Supports to The Internal Audit Function in Kenema District Council, Eastern Sierra Leone.

Authors:  Sualiho Sheriff¹, Mohamed Paul Ngegba²

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Abstract^/Summary

Internal audit function adds value to organization’s operations, but management support to internal audit function with resources and commitment accomplishes effectiveness. This study attempted to investigate the management support to the internal audit function for its effectiveness in Kenema District Council. The specific objectives were to: 1) examine respondents’ perception on management support to the internal audit function in Kenema District Council; 2) examine the levels of the management support to the internal audit function; and determine the relationship between management support and internal audit function effectiveness. The study employed a descriptive research design. The study was carried out in the Kenema District located in the Eastern Region of Sierra Leone. Kenema District consists of 16 Chiefdoms and 25 Wards, 8 Constituencies and 94 Sections. The research population comprised of all Kenema District Council officers. A simple random sampling technique was used to select 13 council officers who are previewed to the internal audit process. A pre-tested validated questionnaire with reliability of 0.765 was administered to the 13 officers from 13th–20th December, 2020. Data were analyzed using Statistical Package for Social Sciences (SPSS) version 26 and Excel. Most respondents affirmed that the council designs policies (92.3%), monitors and evaluates (76.2%), and approves audit documents (84.6%). Also, (53.8%) of the respondents strongly greed that there is a relationship between management support and internal audit function effectiveness. In conclusion, Kenema District council management supports the internal audit function through various means. Some management supports are insufficient and others sufficient. It is recommended that management improves support rendered to the audit department for effective and efficient operations. Let the internal audit department be independent. Also, the council seriously considers other drivers of internal audit function efficacy.