The Audit Service as a Supreme Audit Institution in Ghana’s Fourth Republic: An Assessment

This chapter evaluates the Auditor-General (AG) and the Ghana Audit Service (GAS) in upholding accountability within the context of Ghana’s Fourth Republic. The assessment aligns with the benchmarks and best practices delineated in the code of conduct of the International Organization of Supreme Audit Institutions (INTOSAI). Two primary enquiries guide this examination: first, what are the prerequisites for an effective Supreme Audit Institution (SAI)? Second, to what extent have these prerequisites been satisfied within the Fourth Republic of Ghana? To address these questions, qualitative research methods were employed to scrutinize Ghana’s constitutional and statutory provisions concerning the Auditor-General. This chapter introduces essential indicators aimed at reevaluating matters related to non-compliance with best auditing practices during the Fourth Republic in Ghana. Furthermore, the chapter contributes to the existing body of literature addressing contentious issues regarding accountability in this era and sheds additional light on the complexities surrounding the criteria for an effective SAI.