Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana

Purpose Internal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies fulfil their responsibilities efficiently and effectively. Using Control-Integrated Framework, this paper investigates under which internal auditing carried out four selected governments Central Region Ghana. Design/methodology/approach Based on interpretivism qualitative approach, purposive sampling technique was used select 14 key informants at various levels governance primary data by use informant interview guide. The were analysed using pattern matching content analysis based themes. Findings findings study indicate that auditors faced unfavourable including intimidation, threats administrative interference course performing duties. Research limitations/implications This from Hence these specific governments, country benefit them. implication closely related efforts realise ultimate goal recent reforms need further enhance independence, objectivity, effectiveness efficiency. Practical implications helps finding operates. favourable minimise purpose efficient effective utilisation resources towards improvement service delivery system meet needs people. Social contributes understanding application Framework Region. It also uses agency theory explain institutions. Originality/value provides new insight into carrying raises awareness stakeholders introduces a novel idea placing all newly established Audit Class advance independence objectivity.