Philip Ayagre^a Julius Aidoo-Buameh^b
aCentral University
^bDepartment of Accounting, Central University, Accra -Ghana

The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and the internal control system of public sector organisations in Ghana. The study employed Pearson’s Correlation Coefficient to explain the association between the ethical environment and the internal control system. Results revealed statistically significant negative association between the ethical environment and three components of the internal control system investigated in the study. The findings of the study should be of concern to policy makers, development partners, auditors, boards of public sector organisations as they play their fiduciary oles in the country.

Keywords: Ethical environment; Ethical values; integrity; internal controls; public sector organisations