Internal Audit Independence and Organizational Challenges in Higher Education Institutions: Evidence from Ghana

This study examines the independence challenges and organizational constraints facing internal audit functions in higher education institutions, with specific focus on Ghana Communication Technology University (GCTU). Using a qualitative research design with semi-structured interviews from 44 participants, the research reveals significant deficiencies in internal audit independence, inadequate resource allocation, and insufficient alignment with Institute of Internal Auditors (IIA) standards. Findings indicate that 63% of respondents perceive the internal audit function as lacking independence from management, while 66% report insufficient resources to effectively discharge audit responsibilities. The study demonstrates that organizational independence, measured through reporting relationships and management autonomy, significantly impacts internal audit effectiveness in higher education settings. These findings contribute to understanding internal audit maturity in developing country contexts and provide actionable recommendations for strengthening governance structures in academic institutions.