The Audit Service is made up of six (6) departments. A Deputy Auditor-General (DAG) heads each department. These departments are:
Central Government Audit Department (CGAD)
The CGAD, has the primary responsibility for the audit of all the Ministries, Departments and Agencies (MDAs) of Central Government, including Ghana’s foreign missions abroad. For this purpose, the Audit Service has offices in most MDAs in Accra. At the Regional and District levels, audits of MDAs are carried out by our offices located in those regions and districts.
Commercial Audit Department (CAD)
The CAD is responsible for the audit of Public Boards, Corporations, Bank of Ghana, tertiary and other Statutory Institutions.
Educational Institutions & District Assemblies Department (EIDA) - Southern Zone
EIDA - Southern Zone are responsible for the audit of the following entities:
- Pre-Tertiary Institutions and Tertiary Institutions in the Southern Zone
- Metropolitan, Municipal and District Assemblies and Traditional Councils in the Southern Zone
Educational Institutions & District Assemblies Department (EIDA) - Northern Zone
EIDA - Northern Zone are responsible for the audit of the following entities:
- Pre-Tertiary Institutions and Tertiary Institutions in the Northern Zone
- Metropolitan, Municipal and District Assemblies and Traditional Councils in the Northern Zone
Performance & Special Audits Department (PSAD)
This department is made up of three sections, namely:
- Performance Audit
- Special Funds Audit, and
- Information Technology Audit
Section 13(e) of the Audit Service Act 2000, (Act 584) mandates the Auditor General to audit programs and activities of public offices with due regard to economy, efficiency and effectiveness in the use of resources.
Finance and Administration (F&A)
This department provides support services to all audit staff across the country. It is made up of the following units:
- Human Resource
- IT Technical
- Training and Human Resource Development
The other units that come directly under the Auditor-General’s office include Internal Audit, Legal, Public Affairs, Parliamentary, and Quality Assurance Monitoring and Evaluation.