Ghana Audit Service

{{Infobox government agency

| agency_name = Ghana Audit Service

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| picture = Ghana Audit Service logo.png

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| formed = {{start date and age|1992}}

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| jurisdiction = Government of Ghana

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| motto = Good Governance and Accountability

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| chief1_name = Johnson Akuamoah Asiedu

| chief1_position = Auditor-General

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| keydocument1 = Article 188 of the 1992 Constitution of Ghana

| website = {{URL|https://audit.gov.gh/}}

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The Ghana Audit Service is an independent government agency in Ghana that is responsible for carrying out the audits on the accounts of the Government, Regions as well as the activities of the Ministries, Departments, Agencies and Companies under the Government of Ghana.{{Cite web|last=Ghana Audit Service|title=History of the Audit Service {{!}} Ghana Audit Service|url=https://ghaudit.org/web/2018/06/24/history-of-the-audit-service/|access-date=2021-03-04}} Both the Office of the Auditor-General of Ghana and the Ghana Audit Service were established by the 1992 Constitution of Ghana.{{cite web|title=Ghana's Constitution of 1992 with Amendments through 1996|url=https://www.wipo.int/edocs/lexdocs/laws/en/gh/gh014en.pdf|access-date=4 March 2021|website=World Intellectual Property Organization}} Internationally, the equivalent of the Ghana Audit Service is referred to as the Supreme Audit Institution (SAI).{{Cite book|url=https://books.google.com/books?id=_FuFYzi0uLoC&q=Ahenkorah+Osei+Auditor+General|title=The State Auditor|date=2006|publisher=Ghana Audit Service|language=en}} The International Organization of Supreme Audit Institutions (INTOSAI) is the international board that oversees and creates benchmark for auditing public entities for all Supreme Audit Institutions including Ghana who are also members.{{Cite web|title=Full Members - INTOSAI|url=https://www.intosai.org/about-us/members/full-members|access-date=2020-09-25|website=www.intosai.org}}{{cite web|last1=Stapenhurst|first1=Rick|last2=Titsworth|first2=Jack|date=June 2002|title=Features and Functions of Supreme Audit Institutions|url=https://openknowledge.worldbank.org/bitstream/handle/10986/9766/multi0page.pdf?sequence=1&isAllowed=y|publisher=World Bank Group}}

In other jurisdictions the Audit Service is referred to as National Audit Office, Central Auditing Organization, National Accountability Office, the Office of the Auditor-General or the Office of the Comptroller and Auditor-General.{{Cite web|title=External Audit – Supreme Audit Institutions - OECD|url=https://www.oecd.org/gov/external-audit-supreme-audit-institutions.htm|access-date=2020-05-04|website=www.oecd.org}}{{Cite web|last=|first=|date=|title=Features and functions of supreme audit institutions|url=http://www1.worldbank.org/prem/PREMNotes/premnote59.pdf|archive-url=|archive-date=|access-date=|website=The World Bank}}{{cite web|last1=Stapenhurst|first1=Rick|last2=Titsworth|first2=Jack|date=June 2002|title=Features and Functions of Supreme Audit Institutions|url=https://openknowledge.worldbank.org/bitstream/handle/10986/9766/multi0page.pdf?sequence=1&isAllowed=y|publisher=World Bank Group}} It falls under the regional body African Organisation of Supreme Audit Institutions (AFROSAI) and the sub-regional body as an English speaking country, African Organisation of Supreme Audit Institutions- English (AFROSAI-E).

History

= Gold Coast Audit Department =

According to the audit service, auditing of government's services started in 1910 when annually the British Colonial Administration brought in external auditors to the then Gold Coast colony from the HM Treasury in London, in order to audit and investigate the funds granted to the Governor to manage the colony. Eventually, the British Colonial Administration via the Colonial Audit Office in London set up a local Audit Office headed by a Director, whose core task was to annually submit an audit report to the Director in charge of the Colonial Audit office in London.

After Kwame Nkrumah took over as prime minister in 1951, the role of the department was maintained through the Legislative Assembly. The 1954 Constitution of Ghana drawn by his Government put the department into the civil service. The department has since maintained its role as a key independent agency to oversee, audit and investigate the accounts of the Government of Ghana till date.

= Ghana Audit Service =

When Ghana was on the verge of moving back into constitutional rule, the Ghana Audit Service was set up by Article 188 of the 1992 Constitution of Ghana as part of the Public Services of Ghana.{{Cite web|title=THE CONSTITUTION OF THE REPUBLIC OF GHANA|url=http://www.ghanareview.com/parlia/Garticles.html|access-date=2021-03-04|website=www.ghanareview.com}}

Function

The Ghana Audit Service serves as the legislative instrument through which the Auditor-General undertakes auditing and investigative work on the public accounts of Ghana and the Government of Ghana as instituted mandatorily by Article 187 of the 1992 Constitution of Ghana.

It serves as the sole supreme audit institution of Ghana. The Ghana Audit Service falls under the regional body African Organisation of Supreme Audit Institutions (AFROSAI) and the sub-regional body as an English speaking country, African Organisation of Supreme Audit Institutions-English (AFROSAI-E).

Agency executives

The Auditor-General of Ghana serves as the head of the Ghana Audit Service. Johnson Akuamoah Asiedu is the current Auditor-General of Ghana.{{Cite web|title=Prez Mahama swears in new Auditor-General|url=https://www.graphic.com.gh/news/general-news/prez-mahama-swears-in-new-auditor-general.html|access-date=2021-03-04|website=Graphic Online|language=en-gb}}{{Cite web|last=Ghana News Agency|date=2016-12-30|title=President Mahama swears-in Auditor General|url=https://www.ghanabusinessnews.com/2016/12/30/president-mahama-swears-in-auditor-general/|access-date=2021-03-04|website=Ghana Business News|language=en-US}} There are six deputy Auditor-Generals who assist the Auditor-General in different capacities. They are in charge of the following departments;{{Cite web|title=Deputy Auditors-General {{!}} Ghana Audit Service|url=https://ghaudit.org/web/management-team/|access-date=2021-03-06|language=en-GB}}