About Ghana Audit Service
Ghana's Supreme Audit Institution, established by the Constitution to ensure accountability and transparency in the management of public resources.
Who We Are
The Ghana Audit Service (GAS) is Ghana's Supreme Audit Institution (SAI), established under Article 187 of the 1992 Constitution. For over 115 years, we have been the guardians of the public purse, ensuring that public funds are used efficiently, effectively, and in accordance with the law.
As an independent constitutional body, we audit the accounts of all public offices including Ministries, Departments, Agencies, Metropolitan, Municipal and District Assemblies, public boards, corporations, and other public institutions.
Our Purpose
Guided by our commitment to public accountability
Our Mission
To promote good governance, accountability and transparency in the management of public resources through quality auditing and reporting to Parliament.
Our Vision
To be a world-class Supreme Audit Institution that contributes to improved public financial management for national development.
Our Core Values
- Independence
- Integrity
- Professionalism
- Excellence
- Innovation
Constitutional Mandate
Under Article 187 of the 1992 Constitution of Ghana, the Auditor-General is mandated to audit and report on the public accounts of Ghana and all public offices. This includes:
- Central government ministries, departments and agencies
- Regional coordinating councils
- Metropolitan, Municipal and District Assemblies
- Public boards, corporations, and other public institutions
- Bodies or organizations established by Act of Parliament
- Bodies receiving government subventions
Legal Framework
- 1992 Constitution of Ghana (Article 187-189)
- Audit Service Act, 2000 (Act 584)
- Public Financial Management Act, 2016 (Act 921)
- Internal Audit Agency Act, 2003 (Act 658)
Learn More About Us
Explore our history, leadership, and organizational structure
International Affiliations
We work with global organizations to uphold international auditing standards
INTOSAI
International Organization of Supreme Audit Institutions - the global umbrella organization for external government audit.
AFROSAI-E
African Organisation of Supreme Audit Institutions (English-speaking) - promoting cooperation among African SAIs.
ISSAI
International Standards of Supreme Audit Institutions - the global auditing standards we adhere to.
INTOSAI-IDI
INTOSAI Development Initiative - supporting capacity development for supreme audit institutions.