Technological Innovation in Corporate Governance and Internal Audit Performance: The Moderating Role of Digital Skills and Knowledge of Internal Auditors among Ghanaian Listed Companies

Purpose: This study aims to investigate the impact of technological innovations in corporate governance on internal audit performance, with a focus on the moderating role of digital skills and knowledge among internal auditors in Ghanaian listed companies. Methodology: We employed an explanatory research design, using a mixed method approach. The data were collected from 300 principal officers of listed companies in Ghana, with a response rate of 74.3%. We utilised thematic analysis and Partial Least Squares Structural Equation Modelling (PLS-SEM) in XLSTAT for data analysis. Findings: Technological innovations in corporate governance significantly improve internal audit performance in risk management, compliance, controls, and resource optimisation. The digital skills and knowledge of internal auditors positively influence this relationship, promoting the adoption of technology. While firms in Ghana derive benefits from technological innovations, blockchain and big data adoption remain limited by infrastructure gaps, skills shortages, and regulatory uncertainty. Unique Contribution to Theory, Practice and Policy: We recommend that regulatory clarity be established through BoG, SEC, and ICAG frameworks on blockchain, AI, and cybersecurity, drawing lessons from South Africa, Kenya, and Nigeria. Professional bodies and universities should embed emerging technologies into training and curricula, while financing challenges are best addressed through public–private partnerships.