People possess something that machines don’t-human spirit and inspiration. It is the spirit and inspiration that leads associates to apply their human capital to meet the goals of the organization, the human spirit is highly inspired through motivation. Motivation is essential to almost any aspect of life. Understanding job satisfaction and work motivation can be key elements to improving productivity. This paper seeks to introduce the four major need theories areas: Maslow’s Hierarchy of Needs, Herzberg’s Motivation Theory, Alderfer’s ERG Theory, and McClelland’s Need for Achievement Theory. It also goes further to analyze these theories bringing to the fore various similarities and differences that exist amongst them.
For system-based auditing to work effectively the auditor will like to rely on internal controls to reduce the volume of substantive testing. It is therefore important for the auditor to examine the internal control practice and procedures that are in place in the client’s business. Where weaknesses are revealed, the auditor recommends ways of improving the systems. This research examines the relationship between some components (risk assessment, control environment and control activate) of internal control systems and the effectiveness of audit program in prudential bank Weija branch. The study exploited information by the help of both primary and secondary data from questionnaires and interview schedules. However, the purposive method of sampling was used in this research work. In all 10 respondents were sampled from the fifty (50) respondents under review. The data captured in this study, was analyzed and interpreted through descriptive method by the help of frequency tables, graphical presentation and tables. Based on the investigations carried, the internal control system was seen to be significant in detection of fraud in banks in Ghana; there is therefore the need for an effective and acceptable internal control structure in banking organizations. It was therefore recommended that Prudential Bank Limited set up internal audit units at their various branches all over the country, so that there shall always be internal audit personnel to ensure adherence to the internal controls that exist in the organization. In view of this, the internal audit personnel should also be revolved at regular intermissions to prevent any form of professional misconducts.
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