The Ghana Audit Service has developed standardized audit manuals aligned with International Standards of Supreme Audit Institutions (ISSAI). These manuals provide comprehensive guidance for conducting various types of audits in the public sector.

Financial Audit Manual

Comprehensive guide for conducting financial audits in accordance with ISSAI standards. Covers audit planning, risk assessment, substantive procedures, and reporting.

Key Topics:

  • Financial statement audit methodology
  • Risk assessment and materiality
  • Internal control evaluation
  • Substantive audit procedures
  • Audit documentation and reporting
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Compliance Audit Manual

Guidelines for assessing compliance with laws, regulations, and policies. Includes criteria development, evidence gathering, and deviation reporting.

Key Topics:

  • Compliance audit framework
  • Criteria identification
  • Testing methodology
  • Non-compliance documentation
  • Recommendations development
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IT Audit Manual

Technical guidance for auditing information systems, cybersecurity controls, and data management practices in public sector entities.

Key Topics:

  • IT governance assessment
  • System access controls
  • Data integrity testing
  • Cybersecurity evaluation
  • Business continuity review
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Performance Audit Manual

Methodology for evaluating the economy, efficiency, and effectiveness of government programs and activities.

Key Topics:

  • Performance audit planning
  • Economy, efficiency, effectiveness criteria
  • Evidence collection and analysis
  • Root cause analysis
  • Impact assessment and recommendations
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Aligned with International Standards

Our audit manuals are developed in accordance with international best practices

INTOSAI

International Organization of Supreme Audit Institutions

ISSAI

International Standards of Supreme Audit Institutions

AFROSAI-E

African Organisation of Supreme Audit Institutions