Struggle Bribery in Ghana’s Public Administration by Using Adequate Internal Auditing Profession

Abstract

The objective of this study is to explore all the elements of bribery in public administration in third countries by focusing our research on Ghana public administration and the techniques used by the internal auditors to struggle them. Nevertheless the questionnaires worn in this research permitted to obtain data from workers of selected public administration in order to clarify the importance of the Law established Internal Audit Agency Act (IAA Act), 2003 (Act 658) to struggle bribery. So after fourteen (14) years, there was an empirical evidence to prove that IAA has a real effect on bribery. However, Internal Audit Agency Act (IAA Act) 2003 (Act 658) has played an important role to maintain financial discipline and clearness. The research has also employed Structural Equation Model (SEM) including conceptual model of bribery, endogenous and exogenous variables to analyze the relation between bribery and an adequate internal audit profession (AIAP) in Ghana through Directors and Managers of selected public administrations. The study examined cautiously the effect the effect of the establishment of Internal Audit Agency Act, 2003 (Act 658) in struggling bribery in public administration in Ghana and gave advices for further research.

Keywords: Struggle, Bribery, Public Administration, Internal Auditing, Ghana, Structural Equation Modeling