pdf Addressing Challenges of Supreme Audit Institutions: The Case of the Office of the Auditor-General in Ghana Popular

Title: Addressing Challenges of Supreme Audit Institutions: The Case of the Office of the Auditor General in Ghana

Author: Samuel Pimpong

Journal: International Journal on Governmental Financial Management

Number: Vol. XX, Issue 1 (2020)

Abstract:

The International Organisation of Supreme Audit Institution (INTOSAI) places key emphasis on the independence of Supreme Audit Institutions (SAIs). These are spelt out in the 1977 Lima Declaration of Guidelines on Auditing Precepts and the 2007 Mexico Declaration on SAI Independence. SAIs, however, cannot be totally independent because they are part of the state as a whole. Nonetheless, SAIs can accomplish their tasks objectively and effectively, if they are independent of the audited entity and are protected against external interference.

This study sought to examine the challenges facing the office of the Auditor-General (A-G) in executing its oversight responsibility of promoting financial accountability in Ghana. The research methodology applied to the study was qualitative. Secondary sources of information for this study was gathered through literature review, whereas interview guides structured on thematic basis were used to gather primary data. The study revealed the A-G lacks total independence to perform his functions as provided in the 1992 Constitution of Ghana and other Public Financial Management (PFM) Acts. This is due to the executive wielding so much power that impacts negatively on the functions and performance of the office of the Auditor-General.