 Public sector mergers and internal control systems of public sector organisations: evidence from GhanaPhilip Ayagre African Journal of Accounting, Auditing and Finance, 2018, vol. 6, issue 2, 109-129 Abstract: The study investigated the impact of the merger of the three revenue agencies in Ghana on the internal control system of the combined organisation. Data for the study was collected from questionnaires administered to senior officers of the three revenue agencies who had joined before the merger and, had a good understanding of the internal controls of the organisation pre-merger and post-merger. Responses received were gauged on a five point scale, ranging from strongly disagree to strongly agree. The study results revealed that the merger of the three organisations had no significant impact on three control components of the internal control system. However, it was found that the merger negatively impacted the risk assessment component. The study concluded that the merger had an adverse effect on the internal control system of the merged organisation. Based on the findings of this paper, it is recommended that, internal audit should be engaged to monitor internal controls before, during and after mergers and report material weaknesses to the appropriate authorities. Keywords: internal controls; merger; public sector; organisations; Ghana. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ajaafi:v:6:y:2018:i:2:p:109-129 Access Statistics for this article More articles in African Journal of Accounting, Auditing and Finance from Inderscience Enterprises Ltd |
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