Modeling the Influence of Internal Audit Efficacy on Energy Saving Behavior: The Role of Sustainability Audit

• Published in: SAGE open 2024-06, Vol.14 (2)
• Main Authors: Appiah, Michael Karikari, Dordaah, Joseph Naah, Sam, Aloysius, Yeboah, Samuel Ankomah, Amaning, Newman
• Format: Article
• Language: English
• Subjects: Audits; Corruption; Energy; Public sector; Sustainability
• ISSN: 2158-2440; 2158-2440
• DOI: 10.1177/21582440241257784

Amidst efforts to combat high corruption incidence in Ghana, the Office of the Special Prosecutor Act, 2017 (Act 959) was enacted to investigate and prosecute specific cases of alleged or suspected corruption offenses in accordance with the United Nations Convention against Corruption. Contrariwise there is a weak accountability, probity, and transparency in the Ghanaian Public Sector as asserted by the Transparency International release (2018–2022). Against this backdrop, this aims to analyze the implications of internal audit efficacy (measured with; risk management, environmental sensitivity, and audit effectiveness), on energy saving behavior, and develop a baseline model to enhance energy saving behavior through sustainability audit. The paper utilized a quantitative research approach and cross-sectional survey design to draw data from 405 public officials across different public sector agencies in Ghana. Variance-Based Structural Equation Modeling and SMART-PLS version 3.3.8 have been used to validate the hypotheses herein. The paper has found that internal audit efficacy has significant effect on sustainability audit and energy saving behavior. Moreover, the paper has revealed sustainability audit significantly mediates the relationship between internal audit efficacy and sustainable energy saving behavior among public sector officials. These indicative results have implications on the newly developed model that could be used to enhance energy saving behavior in a country where such studies have been inadequately explored. These results have reaffirmed the relevance of internal audit efficacy and sustainability audit in energy transition polices as well as the realization of sustainable development goals. Plain language summary In an effort to stop the high rate of corruption in Ghana, the Office of the Special Prosecutor Act, 2017 (Act 959) was passed. This law gives the Office of the Special Prosecutor the power to examine and pursue specific cases of claimed or suspected corruption crimes, in line with the United Nations Convention against Corruption. On the other hand, a report from openness International (2018-2022) says that the Ghanaian Public Sector has weak accountability, probity, and openness. In light of this, the goal of this study is to analyse the effects of internal audit efficiency (measured by risk management, environmental awareness, and audit effectiveness) on energy-saving behaviour and create a standard model to improve energy-