Evaluating Management Supports to the Internal Audit Function in Kenema District Council, Sierra Leone


The internal audit function’s efficacy and efficiency are severely hampered by a lack of managerial support and independence. The goal of this research was to assess the effectiveness of management support for the internal audit function in the Kenema District Council in Eastern Sierra Leone. The survey covered all officers of the Kenema District Council. Using a simple random sampling approach, the internal audit procedure was previewed for 13 council officers. The 13 officers were given a pre-tested validated questionnaire with a reliability of 0.765 from December 13th to December 20th, 2020. The majority of respondents stated that the council develops policy (92.3%), monitors and analyses (76.2%), and accepts audit documents (92.3%). (84.6 percent ). Furthermore, 53.8 percent of respondents strongly feel there is a relationship between managerial support and employee satisfaction.

Author(S) Details

Sualiho Sheriff
Institute of Social Studies, Administration and Management (ISSAM), School of Social Sciences and Law, Njala University, Bo Campus, Sierra Leone.

Mohamed Paul Ngegba
Department of Agricultural Extension and Rural Sociology, School of Agriculture and Food Sciences, Njala University, Njala Campus, Sierra Leone.

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