The Service
Over a century of excellence in public sector auditing and accountability
Our Story
The Ghana Audit Service traces its origins to 1910, when the colonial administration established the Audit Department to oversee the accounts of the Gold Coast. Since then, we have evolved into a modern, independent Supreme Audit Institution that plays a critical role in Ghana's governance framework.
Through periods of colonial rule, various governments, and constitutional changes, the Audit Service has remained steadfast in its commitment to safeguarding public resources and promoting accountability.
Our Historical Journey
Key milestones in the evolution of the Ghana Audit Service
Establishment
The Audit Department was established under the colonial administration of the Gold Coast.
Independence Era
Ghana gained independence. The Audit Department continued its work under the new nation.
Constitutional Recognition
The 1969 Constitution established the office of the Auditor-General as a constitutional position.
Fourth Republic
The 1992 Constitution strengthened the independence of the Auditor-General under Articles 187-189.
Audit Service Act
The Audit Service Act (Act 584) was enacted, establishing the Ghana Audit Service as a body corporate.
PFM Act
The Public Financial Management Act (Act 921) further strengthened the audit framework.
Digital Transformation
Launch of the Audit Management Information System (AMIS) for modern audit operations.
Continued Excellence
Continuing to uphold the highest standards of public sector auditing aligned with ISSAI standards.
Core Functions
The fundamental activities that define our work
Financial Auditing
Examining financial statements and records to ensure accuracy and compliance.
- Verification of financial statements
- Assessment of internal controls
- Evaluation of accounting systems
- Testing of transactions
Compliance Auditing
Ensuring adherence to laws, regulations, and established procedures.
- Legal compliance review
- Regulatory adherence assessment
- Policy compliance verification
- Procurement process review
Performance Auditing
Evaluating economy, efficiency, and effectiveness of government programs.
- Value-for-money assessments
- Program effectiveness review
- Resource utilization analysis
- Outcome measurement
IT Auditing
Assessing information technology systems, controls, and cybersecurity.
- IT systems evaluation
- Cybersecurity assessment
- Data integrity verification
- IT governance review
Types of Audits We Conduct
Comprehensive audit coverage across all aspects of public financial management
Financial Audit
Examination of financial statements to express an opinion on their fairness and compliance with accounting standards.
Compliance Audit
Assessment of whether activities, financial transactions, and information comply with applicable laws and regulations.
Performance Audit
Evaluation of whether programs and activities are achieving economy, efficiency, and effectiveness.
IT Audit
Review of information technology systems, infrastructure, and controls for security and reliability.
Technical Audit
Specialized audit of engineering projects, infrastructure development, and technical systems.
Follow-up Review
Assessment of actions taken by entities in response to previous audit recommendations.
Our Audit Universe
The scope of entities we audit across Ghana
Central Government
- Ministries
- Departments
- Agencies
- Commissions
- Secretariats
Local Government
- Metropolitan Assemblies
- Municipal Assemblies
- District Assemblies
- Regional Coordinating Councils
Public Enterprises
- State-Owned Enterprises
- Public Boards
- Statutory Corporations
- Joint Venture Companies
Special Funds
- Consolidated Fund
- Contingency Fund
- District Assemblies Common Fund
- Ghana Education Trust Fund
Our Independence
The independence of the Auditor-General and the Ghana Audit Service is guaranteed under the 1992 Constitution. This constitutional protection ensures that we can carry out our mandate without fear or favor, reporting objectively on the stewardship of public resources.
Constitutional Protection
Independence guaranteed under Articles 187-189
Direct Reporting
Reports directly to Parliament, not the Executive
Financial Autonomy
Budget charged directly to the Consolidated Fund
Strategic Direction
Our current Strategic Plan (2022-2026) outlines our commitment to becoming a world-class Supreme Audit Institution. Key strategic objectives include:
- Enhancing audit quality and impact
- Strengthening institutional capacity
- Improving stakeholder engagement
- Leveraging technology for efficient auditing
- Promoting transparency and good governance