Asian Journal of Economics, Business and Accounting

Internal control is considered to be a key corporate governance mechanism. The purpose of this study is to provide an account of the internal control activities and their challenges from the staff perspective and an insight into the process from the Internal Auditor within the context of the Kumasi Office of Ghana Highways Authority (GHA). The data was obtained from the staff through questionnaire administration and interviewing the Internal Auditor on the process.

The data analysis was descriptive and inferential statistics while the interview responses were analyzed via an interpretative approach. The results revealed that staffs are familiar with the existence of systems for internal control. The purpose of internal controls at GHA was the most critical aspect of its internal control activities. Internal control activities suggest that the tender committee formed to evaluate tender documents and goods bought through contracts are appropriately recorded in books had the majority consensus respectively. The internal auditor suggested that enforcing the formation of an Audit Committee in the region and provision of adequate logistics for internal auditors will improve the internal control activities of GHA. The study recommends that the management of GHA at the regional office must create an environment that can positively influence the control consciousness of entity personnel.