Artificial intelligence (AI) is increasingly transforming internal audit practices, yet empirical evidence concerning its adoption in public-sector auditing in Sub-Saharan Africa remains limited. This study examines whether age, gender, and educational level are associated with internal auditors’ perceptions of AI adoption in public universities in Ghana. Drawing on the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT), a quantitative cross-sectional survey was conducted among 177 internal audit staff from six public universities. Perceptions of AI adoption were assessed across four dimensions: AI adoption and accountability, fraud detection effectiveness, implementation challenges, and strategies and enablers. Overall, a favourable orientation towards AI adoption was observed, with a composite mean score of 3.614 on a five-point scale. Multiple ordinary least squares (OLS) regression indicated that the demographic model was statistically significant, F(3, 173) = 3.098, p = 0.028, although the explanatory power was modest (R² = 0.051). Age was found to be negatively associated with perceptions of AI adoption (B = −0.058, β = −0.185, p = 0.024), indicating that more favourable perceptions were reported by younger internal auditors. Educational level showed a positive association with perceptions of AI adoption and represented the strongest predictor among the demographic variables examined (B = 0.064, β = 0.220, p = 0.007), suggesting that higher levels of academic and professional education may be associated with greater readiness for AI adoption. No statistically significant association was observed for gender (p = 0.664). The findings extend empirical research on technology acceptance to public-sector internal auditing in an African context and highlight the relevance of demographic heterogeneity in understanding AI adoption readiness. In particular, age-sensitive training and opportunities for continuing academic and professional development may provide appropriate mechanisms for strengthening AI-related competencies among internal audit staff in Ghanaian public universities.

Informal savings and credit associations have become important mechanisms for extending financial services to underserved populations in developing economies, particularly where access to formal financial institutions remains constrained. Nevertheless, weaknesses in financial knowledge may adversely affect borrowers’ ability to understand credit obligations and manage repayment schedules, thereby increasing the risk of delinquency and undermining the sustainability of savings-based lending institutions. This study examines the association between financial literacy and loan repayment performance among members of accumulated savings and credit associations (ASCAs) affiliated with the Kericho Community Development Trust (KCDT) in Kenya. Primary data were collected from 135 members across 14 active ASCA groups and analysed using correlation and regression techniques. Financial literacy was assessed in relation to members’ understanding of loan terms, interest obligations, repayment schedules and related financial-management practices, while loan repayment performance was evaluated using indicators of repayment behaviour and portfolio-at-risk (PAR) exposure. A statistically significant positive association was identified between financial literacy and loan repayment performance (r = 0.412, p < 0.001). Regression analysis further indicated that financial literacy accounted for 17.0% of the variation in loan repayment performance (R² = 0.170). These findings suggest that members with higher levels of financial literacy were more likely to demonstrate sounder repayment behaviour and lower exposure to repayment-related risks. The findings further indicate that financial literacy constitutes an important complementary factor in strengthening credit management within informal savings groups. Accordingly, the integration of structured financial education into ASCA operations, together with pre-loan financial literacy assessment and periodic refresher training, is recommended to strengthen members’ capacity to manage credit obligations and improve the financial sustainability of ASCA-based lending programmes.