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All Journal Journal of Applied Finance & Accounting JRMSI - Jurnal Riset Manajemen Sains Indonesia JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi dan Keuangan (JAK)
Drammeh, Lamin K
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE ROLE OF ETHICS IN AUDITING: ENSURING ACCOUNTABILITY AND INTEGRITY IN THE COMMUNICATION COMPANIES IN INDONESIA AND THE GAMBIA Drammeh, Lamin K; kholmi, Dr, Masiyah; Malik, Prof. Nazaruddin
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 16 No. 1 (2025): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.016.1.6

Abstract

In this research, we examine the antecedent of ethics in auditing with a focus on The Gambia and Indonesia’s communication sectors emphasizing its potential of eradicating bad deeds by instating regulations, training, and culture. It is crucial to have ethical auditing for an organization to always be transparent, have the organization’s stakeholders trust it, and follow the law especially when the policies are ever changing. The study uses an ethical theoretical framework comprising of competence, objectivity, integrity, and confidentiality in an analysis of secondary information from company records and other literature. The study shows that technical auditing promotes responsibility and scores ethical points, but faces obstacles, including limited resources, political influence, technology advancement. As a solution to these challenges that needs to be implemented to improve the public trust in the communication sector, the study recommends the following; Boosting up of the regulations, Training of the auditors, and creation of an ethical tone.
A COMPARATIVE ANALYSIS OF PUBLIC SECTOR AUDITING: THE GAMBIA AND INDONESIA Drammeh, Lamin K; Malik, Nazaruddin; Leniwati, Driana
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13316

Abstract

This study offers a comparative analysis of public sector auditing in The Gambia and Indonesia, focusing on how centralised versus decentralised governance structures influence audit effectiveness. A qualitative comparative case study approach was applied, using semi- structured interviews with audit professionals and document analysis of national audit laws, reports, and international standards. Data were analysed thematically to uncover patterns related to political interference, resource limitations, technological constraints and institutional capacity. Key findings indicate that The Gambia’s centralised system suffers from limited audit independence, weak legal protections, and poor documentation practices. In contrast, Indonesia’s decentralised structure results in inconsistent standards, regional technology gaps, and uneven training access. Both countries experience political interference and inadequate professional development, which undermine audit quality. The research contributes to the literature by linking governance structure to audit effectiveness and institutional transparency. It offers practical implications for policymakers, including the need for legal reforms, investment in digital infrastructure, improved public engagement, and standardised training programs. These findings support governance reforms aimed at strengthening accountability and sustainable development in emerging economies.
STRATEGIC INTERNAL AUDIT FUNCTIONS AND ORGANISATIONAL OUTCOMES IN DEVELOPING ECONOMIES: EVIDENCE FROM AFRICA AND ASIA (2000–2025) Drammeh, Lamin K; Leniwati, Driana
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4407

Abstract

This study investigates how internal audit functions shape governance, risk management, and organizational performance across six developing economies: The Gambia, Ghana, Kenya, Indonesia, Malaysia, and India between 2000 and 2025. Employing a qualitative comparative case study approach, it analyses secondary data from audit reports, policy papers, and academic sources using thematic analysis. The findings reveal strong audit independence and professional capacity in Kenya and India, contrasted with autonomy and digitalization challenges in The Gambia and Indonesia. Malaysia demonstrates progress through ESG-integrated auditing. The study develops a Cross-Regional Audit Effectiveness Framework linking institutional capacity, digital readiness, and ESG adoption to audit effectiveness. The results show that governance context mediates the strategic impact of internal audit on organizational outcomes. This research fills a gap in cross-regional evidence on how institutional and technological factors jointly determine the strategic role of internal auditing in Africa and Asia.
Enhancing Council Accountability and Performance Through Internal Audit in The Gambia and Sub-Saharan Africa Drammeh, Lamin K; Malik, Nazaruddin; Leniwati, Driana
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.621

Abstract

Purpose: This paper examines the role of internal audit in accountability and performance in local government councils in The Gambia where the reforms of a decentralisation has enlarged the mandates without corresponding governance capacity. It bridges the gap in the empirical and theoretical literature by examining the effectiveness of internal audit at the sub-national level and deriving comparative lessons of African countries. Method: The qualitative research design was applied. They were semi-structured interviews with 26 officials, structured qualitative surveys and document analysis of audit reports and policy documents. The data were coded using open and axial and selective coding, cross-source triangulation to reveal institutional, political and operational forces which influence internal audit practices. Findings: The internal audit units lack independence, capacity, and ability to impact on procurement, budgeting, and service delivery decisions due to limited independence, capacity, and political interference. The challenges in developing countries are similar, and the ones peculiar to Gambia are the CEOs-controlled reporting lines and the administrative culture of the hierarchies. Observations in other countries such as Kenya, Ghana and South Africa reveal that independent audit committees and performance audit practices as well as statutory enforcement mechanisms enhance the utilisation and accountability results of audit. Implications: To improve internal audit, reforms that will improve the independence of auditors, institutionalise the follow up procedures, and the implementation of audit recommendations is necessary. All these are needed to reduce internal audit operations into concrete gains in accountability and council performance. Novelty/Value: This research is among the earliest qualitative evaluations of internal audit systems in Gambian local councils. It combines institutional and principal-agency theory and African comparative experience to suggest situation-specific avenues of enhancing accountability in decentralised governance settings.
Co-Authors Driana Leniwati kholmi, Dr, Masiyah Malik, Prof. Nazaruddin Nazaruddin Malik