Independence and Objectivity, among others, are at the centre stage of an effective internal auditing. Internal audit activity should not only be independent but also be seen to be. Therefore, the individual internal auditor should be objective. These are not negotiable attributes required in planning, performing and communicating results of the outcome of internal auditing. These attributes as well as the challenges faced by Internal Auditors were examined at the Tamale Metropolitan Assembly (TaMA) and Tamale Technical University (TaTU) respectively using a survey questionnaire.
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