Citizens eye sensitization in five regional capitals

The Citizenseye campaign supported by GIZ, has successfully raised awareness about the Citizenseye Mobile Application that enables citizens to participate in promoting accountability in public offices through the App. 

With the slogan “Speak Out! Your Silence Will Hurt Everyone”, the campaign seeks to cultivate a culture of transparency, accountability, and active citizen participation in governance. 

The campaign was held in five regional capitals: Accra, Bolgatanga, Sunyani, Tamale, and Wa. The Audit Service team engaged the public through a series of activities, including floats through principal streets, sensitization sessions in churches and 
mosques, and stakeholder engagements.  

Launched in 2019, the App enables users to report suspected cases of mismanagement, fraud, abuse, wastage, and other irregularities in five key areas: education, health, environment, infrastructure, and agriculture. 

Users can also rate public service delivery and provide feedback to the Auditor-General on government policy implementation. 

The App's objectives include following up on reported cases of corruption and abuses of the public purse, as well as identifying areas of public interest and prioritizing performance and financial audits. 

Feedback from stakeholders and download of the App after the campaign shows that awareness has increased and the campaign has successfully generated public interest in the App.  

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Being time conscious is crucial for Auditors for several reasons: 

1. Efficiency: Timeconscious Auditors are more efficient in completingtasks. They prioritize effectively, avoiding procrastination and time wastage. 

2. Productivity: Time management leads to increased productivity. When an Auditor allocate time appropriately to tasks, he/she can accomplishmore in a shorter period.

3. Professionalism: Being punctual shows respect for others' time, which is essential in both personal and professional settings. It builds trust and reliability.

4. Opportunity: Time-conscious Auditors seize opportunities quickly. They can respond promptly to changes and take advantage of favorable situations.

5. Reduced Stress: Effective time management reduces stress levels of Auditors. When you plan well and complete tasks on time, you're less likely to feel overwhelmed or rushed. 

6. Goal Achievement: Time consciousness helps in achieving your  audit objectives. By consistently allocating time to important tasks, you make progress towards your objectives.

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Internal Controls

Internal control is defined as all the policies and procedures conceived and put in place by an entity’s/organization’s management to ensure:

 

• the economical, efficient and effective achievement of the entity’s/organization’s objectives;
• the adherence to external rules (laws, rules, etc.) and to management policies;
• the safeguarding of assets and information;
• the prevention and detection of fraud

Examples of Internal Control
S - Segregation of Duties
O - Organisational Structure Policy
A - Authority and Approval
P - Personnel
I - Internal Audit
S - Supervision
P - Physical Controls
A - Arithmetic and Accuracy
M - Management Posture
S - System Controls
P - Policies and Procedures
R - Reconciliation
I - Information Processing Controls
T - Transaction and Activity Reviews

Segregation of Duties
When work duties are divided or segregated among different people to reduce the risk of error or inappropriate actions.

Physical Controls
When assets such as equipment, inventories, securities, cash and other assets are secured physically. This can occur through the use of locks, safes, or other environmental controls. Access is restricted to those with authority to handle them.

Reconciliations
Comparisons are made between similar records maintained by different people to verify transaction details are accurate and that all transactions are properly recorded. Specific examples would include: Performing a reconciliation from bank statements to check register/records. Balancing/reconciling cash on hand to sales or transaction activity on the cash register totals.

Policies and Procedures
Established policies, procedures, and documentation that provide guidance and training to ensure consistent performance at a required level of quality. These should be available at all levels of the organization. Departmental and Organization wide.

Transaction and Activity Reviews
Management reviews of transaction, operating, and summary reports help to monitor performance against goals and objectives, spot problems, identify  rends, etc. Specific examples include: Monthly review of budget statements to actual expenses. Review of telecommunication call activity reports for personal or nonbusiness related phone calls. Review of timecards and overtime hours by employees.

Information Processing Controls
When data is processed, a variety of internal controls are performed to check the accuracy, completeness and authorization of transactions. Data entered is subject to edit checks or matching to approved control files or totals. Numerical sequences of transactions are accounted for, and file totals are controlled and reconciled with prior balances and control accounts. Development of new systems and changes to existing ones are controlled, as is access to data, files and programmes.

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End of year message from Mr Johnson Akuamoah Asiedu - Auditor-General
 

As we stand at the threshold of the holiday season, I am filled with pride and gratitude for the remarkable journey we have undertaken together this year. Your unwavering dedication and commitment has not only defined our collective success but has also made a lasting impact on the landscape of audit excellence.

We achieved major feats in the year 2023 which includes our recent recognition at the 19th Governing Board Meeting of AFROSAI-E, where our Performance and Special Audits Department received the prestigious award for the best performance audit report, a second time in succession. This accolade reflects the exceptional professionalism each of you embodies and the progress we have made in advancing transparency, accountability, and audit excellence. 

The Service has therefore been nominated by INTOSAI to serve on the performance audit standards committee.

With our combined efforts we were able to recover a significant amount of GHS19,631,516.63 from disallowance and through payroll audits, saved the government GHS21,875,570.53. This monumental achievement highlights your meticulous work and commitment to upholding financial integrity. This recovery is more than just a number; it symbolizes our influence in promoting fiscal responsibility and accountability in service to Ghana. 

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Audit and its types

Introduction
It is generally assumed that everyone who works with Audit Service knows what an Audit is, and the various types of Audits we undertake. It will not be surprising if a Teacher, a Nurse, a Lawyer and a Journalist do not know the types of audits that Auditors undertake but not so with a staff of Audit Service. It is therefore important for us as Auditors to know or refresh our minds on the different types of Audits there are or types of audits we carry out.

What is an Audit?
Generally, audit could be defined as an independent examination of financial statements and related financial and operational information of an entity in order to express an opinion. Audit could also be defined as an independent examination of financial information of any entity, whether profit oriented or not, private or public institution, when such examination is conducted with a view to express an opinion. Audit also attempts to ensure that the books of accounts are properly maintained by the entity as required by law and standards. Auditors obtain evidence, evaluate the evidence and conclude by expressing an opinion. 

We should be mindful that no matter how extensive the definition of audit is, it will be difficult, if not impossible, to cover all types of audits as we will see in the subsequent paragraphs.

Types of Audit
There are various types of audits for various objectives. Examples of types of audits include but not limited to the following:
1. Financial Statements Audit
2. Compliance Audit
3. Performance or value for money Audit
4. IT/IS Audit
5. Forensic Audit
6. Internal Audit
7. Tax Audit
8. Others (Payroll Audit, Procurement Audit,Environmental Audit, Operational Audit etc.)

Financial Statements Audit
Financial statements audit basically scrutinizes financial statements of an entity (including Income Statement/Financial Performance, Cash Flow Statements, Financial Position, Notes etc.) to ensure that they are free from material errors and fraud and are fit in accordance with applicable regulatory framework. A financial statements audit is conducted to express an audit opinion on the information verified on the financial statements to the extent of reasonable assurance granted in accordance with specified standards such as International Public Sector Accounting Standards (IPSAS) and applicable laws. In providing an audit opinion whether the financial statements are fairly presented in accordance with accounting standards, the auditor gathers evidence to determine whether the financial statements contain material errors or other misstatements.

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GAS - Audit Management Information System

The advent of information and communication tech-nology (ICT) has changed many aspects of business processes including the conduct of audit engagement. Therefore, the continuous use of manual processes in carrying out audit assignments has be-come a thing of the past. In this regard, automation of the audit process will afford the achievement of efficiency, effective-ness and act as a repository for Audit Service.

In 2013, AFROSAI-E introduced the Regu-larity Audit Manual (RAM) as a standard methodology for the conduct of regularity audits. In view of this, the Audit Service, Ghana adopted and operationalized the RAM in carrying out audit assignments.

In 2017, AFROSAI-E carried out an exten-sive review of the RAM in accordance with changes in the International Standards for Supreme Audit Institutions (ISSAIs). This resulted in the reintroduction and adoption of Financial Audit Manual (FAM), Compli-ance Audit Manual (CAM), Information Technology Audit Manual (ITAM) and Performance Audit Manual (PAM).

Since then, most SAIs have either auto-mated or are in the process of automating the underlisted adopted audit methodolo-gies with accompanying working papers.

1. Financial Audit Methodology (FAM)
2. Compliance Audit Methodology (CAM)
3. Information System Audit Methodology (ITAM)
4. Performance Audit Methodology (PAM)

Automation of Ghana Audit Service (GAS) audit methodologies
In 2018, the Government of Ghana, through the Public Financial Management Reform Programme (PFMRP) engaged Ernst & Young Ghana to support Audit Service to acquire and implement the Audit Management Information System (AMIS), to automate the audit processes, and workflow from a manual process to an integrated harmonized system.

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Auditor-General calls on staff to be diligent

The Auditor-General, Mr. Johnson Akuamoah Asiedu, has called on staff of the Service to be diligent in their approach to work and perform with the spirit of dedication in the execution of duties. Mr. Asiedu noted that the general public had in recent times taken keen interest in the operations of the Service and annual reports had become topical discussion in the public space when released.

‘‘Gone are the days when we write our report nobody cares, nobody is interested in it but now I know, and you know that when the Audit Service writes one sentence it makes national news and for a week or more it becomes topic for discussion’’.

This, he said, required the auditor to be accurate and have sufficient evidence to support the work because the public is ready to challenge the audit.

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Christmas Message from Mr Johnson Akuamoah Asiedu - Auditor-General

Each year comes and slides away with its own hopes, fears, laughter, and challenges, but we are assured that everyone has the resilience to contain whatever it offers as long as we have been blessed with life.

Another year has come to an end, granting us the opportunity to reflect on our achievements and disappointments. Collectively, we chalked great success towards the achievement of our mandate and in the fight against corruption. My greatest appreciation goes to all staff who exhibited strength, diligence, and perseverance in delivering on assignments and seeing through audit programs.

I would like to use this season to say a big thank you to every staff of the Service for your hard work, commitment, and dedication to building a better Audit Service for our motherland Ghana. You have all proved to be loyal to the Service and even when in our minds, sometimes, we may have doubted ourselves, we still accomplished our goals, and I can say nothing better than ayekoooooooooooo!

Together let us forge toward our vision, never relenting, doing as much as we can, whenever we can.

May love, laughter, success, and good health be our lot in 2023. And for the Service, may we strive to attain greater heights in all our endeavors. God richly bless you all!!!

Merry Christmas and a Happy New Year!!!

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Review of audit reports (notes to A-G’s reports, management letters etc.) for quality outcomes

Who is responsible for the review?
As a requirement to comply with the Audit Standards (ISSAIs), SAI Ghana is expected to apply ISSAI 1220 Quality Control for an Audit of Financial Statements in its Audit Reports from the beginning to the end.It should be noted that Review of Audit Reports is the responsibility of all staff who work on the Reports from the beginning until they are submitted to the final stakeholder. Before an Audit report could meet the required quality standard, the review should be undertaken, firstly by team members, team leaders, District/Branch heads, Regional/Sector heads, Departmental heads (DAGs) and then the Chief Executive (A-G) himself/herself. Everyone should review the report (observation, draft management letter, final management letter, Notes to the DAG, Draft A-G’s report) to ensure that they meet Audit Service quality standards, and that, all the procedures followed are consistent with the applicable laws, regulations, standards and policies.

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Validation of financial statements and expressing independent audit opinion on them is an annual “ritual” in Public Sector Audit, for that matter, Ghana Audit Service, backed by regulatory frameworks. 

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Mr. Johnson Akuamoah Asiedu, the Auditor-General (A-G), has called on heads of public institutions to show keen interest and heighten their supervisory role over finances, areas of revenue, and expenditure in their institutions. This would help in reducing the number of irregularities and financial infractions recorded in public institutions in the country.

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Another year has come to an end, granting us the opportunity to reflect on our achievements and disappointments. The year 2021 had its hopes, fears, laughter, and challenges, but I am assured that everyone had the resilience to contain whatever it offered so long as we were blessed with life. The year was challenging as the country and the whole world continued to battle with the Covid-19 pandemic, but by the grace of the Almighty God, we sailed through.

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As we all know, the-Covid-19 pandemic which was first recorded in Ghana on 12 March 2020 has destabilized Ghana’s economy through 2020 up till date. As a result, Government spending increased marginally due to relief packages offered to vulnerable and small scales businesses. The overall effect was that the budget deficit by the end of 2020 stood at 16.2% of GDP as against the budget deficit of 7.6% of GDP in 2019.

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As part of our audit procedures, Auditors working for Audit Service – Ghana, are expected to indicate the appropriate audit standards we apply in performing our mandate as State Auditors. SAI Ghana has no option, but to apply our audits, the International Standards of Supreme Audit Institutions (ISSAIs) issued by the International Organization of Supreme Audit Institutions (INTOSAI).

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Audit Service launched the 2020 Financial Year Audits in Accra on 2 February 2020 on the theme: "Partnering the Audit Service in Protecting the Public Purse: The Role of Stake-holders". The Acting Auditor-General indicated the Service intends to audit 4,300 public institutions comprising 3,100 Ministries, Departments, and Agencies, 270 Metropolitan, Municipal, and District Assemblies, 800 pre-tertiary institutions, 40 subvented organizations, and state-owned enter-prises, 52 Ghana Missions and Consulates as well as four performances in 2021.

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Each year comes and slides away, walking through our lives with its own hope, fear, laughter, and challenges, but we are assured that everyone has the resilience to contain whatever it offers as long as we have been blessed with life. This year, in the history of the Service, has been eventful and unique, but by the grace of Almighty God, we can confidently say it all ended with the success of achieving our mandate. To all staff who have been strong, diligent, and never given up but worked hard through the challenges of the pandemic and seeming turbulence, I can say nothing better than ayekoooooooooooo! I am amazed at the effort and diligence put in by staff in delivering on assignments and seeing through their audit programs.

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The Audit Service Act, 2000, Act 584, Part II, Section 19 states that, “The Auditor-General shall in the audit of accounts… adhere to methods that are consistent with emerging practices in governmental auditing … adopted by the International Organization of Supreme Audit Institutions (INTOSAI) and other internationally recognized bodies”.

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Management of GAS identified the need for capacity building and institutional strengthening to properly respond to the wide ranging public financial management reforms being implemented by the government of Ghana, in particular the implementation of GIFMIS computerized financial management system. It became imperative to build capacity of staff to conduct audits in IT environments and to use IT-based audit tools such as CAATs and audit management software to effectively perform its oversight functions on the GIFMIS platform as well as other automated government systems.

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The Office of the Auditor-General (OAG) is the Supreme Audit Institution (SAI) of Ghana and one of the monitoring and ac-countability organs of the state. It is a Public Service institution set up as the machinery by which the Auditor-General executes his mandate. The 1992 Constitution (Articles 184, 187, and 286) has established a broad mandate for the Auditor-General to carry out.

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