District Internal Auditor, Sefwi Akontombra District Assembly
Internal audit shall provide local governments with reliable evidence on how the financial and other systems are functioning within municipality government structures, highlighting their strengths and weaknesses. Audit findings, conclusions and recommendations usually support the continuous improvement of management processes within the MMDAs.
Moreover, an internal audit is critical to protect the integrity and improve impartiality and objectivity on MMDAs decision-making processes. Internal audit is a particularly useful tool to detect violations in high-risk areas, such as asset management, procurement, cash handling, etc.
On the other hand, internal audit itself is not immune from integrity abusive practices.
In order to maintain high operational standards, the internal audit shall be required to act with an appropriate level of integrity. Implementing trainings for internal audit members in high-risk areas, such as, conflicts of interest, corruption, financial management, is a specific solution that may be considered as a profitable strategy to maintain high-quality operational procedures.