Effects of internal control mechanism on organisational performance; moderating role of audit quality

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The study examined the influence of internal control systems on organisational performance by examining the moderating role of audit quality. The particular goals of the research were as follows: to ascertain the impact of internal control procedures on organisational output and to test for the moderating role of audit quality on internal control mechanisms and organizational performance. The Quantitative research approach was used in this study together with the ex post factor research design to address the objectives of the study. The study used primary data in the form of questionnaires and data was analysed by using SPSS. Small and medium-sized businesses in Ghana made up the study's population. The study's results show that internal control mechanisms are positively associated with organisational success.In addition, the connection between internal control and organisational performance is moderated by audit quality. The study therefore recommends the need for stringent mechanisms that will ensure that audit quality as it pertains to the firm ought not to be compromised as audit quality has been established as a key component of the relationship between internal controls mechanisms and organisational performance of firms.
A thesis submitted to the department of accounting and finance college of humanities and social sciences in partial fulfillment of the requirements for the degree of msc. Accounting and finance