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.[1] Both the Office of the Auditor-General of Ghana and the Ghana Audit Service were established by the 1992 Constitution of Ghana.[2] Internationally, the equivalent of the Ghana Audit Service is referred to as the Supreme Audit Institution (SAI).[3][1] 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.[4][5]
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.[6][7][8] 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).
^ abGhana Audit Service. "History of the Audit Service | Ghana Audit Service". Retrieved 2021-03-04.
^"Ghana's Constitution of 1992 with Amendments through 1996" (PDF). World Intellectual Property Organization. Retrieved 4 March 2021.
^The State Auditor. Ghana Audit Service. 2006.
^"Full Members - INTOSAI". www.intosai.org. Retrieved 2020-09-25.
^Stapenhurst, Rick; Titsworth, Jack (June 2002). "Features and Functions of Supreme Audit Institutions" (PDF). World Bank Group.
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