The Ghana Audit Service (GAS), in collaboration with the United Kingdom National Audit Office (UKNAO), has successfully concluded a seven-day technical assistance training on Revenue and Information Systems Auditing.

The programme was held from 30 July to 7 August 2025 at the University for Development Studies (UDS) Guest House, Accra.

The training was designed to strengthen the capacity of staff, with particular focus on the integrated approach to financial and information systems audits in the revenue sector.

Participants were drawn from across the Service, including officers who audit the Domestic Tax Revenue Division (DTRD), Customs Division of the Ghana Revenue Authority (GRA) and the Information Systems Audit Unit.

Facilitated by a team of experts from the UKNAO, the sessions covered critical audit areas such as:

• Financial audit processes – pre-engagement and planning procedures;
• Materiality and risk assessment – applying international standards to revenue audits;
• Process mapping and IT systems reviews – understanding controls in digital revenue environments; and
• Integrated financial and digital audits – drawing lessons from the UK’s audit of His Majesty’s Revenue & Customs (HMRC).

The methodology included interactive lectures, group work, case studies, process-mapping exercises, and scenario-based simulations.

Facilitators demonstrated how to collate and interpret data from covered entities and emphasized techniques for providing clear, insightful highlights in audit reports.

The programme equipped participants with enhanced knowledge and practical skills in revenue auditing, particularly in applying a risk-based approach that integrates financial and IS audit perspectives

Mr. Lawrence Ayagiba, Deputy Auditor-General (PSAD), expressed appreciation to the NAO for the sustained partnership with the Service. He noted that the facilitators’ professionalism, expertise, and engaging delivery style made the sessions not only impactful but also highly interactive.

On behalf of the Auditor-General and Management, Mr. Lawrence Ayagiba, commended the NAO team for their commitment to capacity building and for fostering a culture of accountability and transparency in public financial management.

The collaboration aligns with the Service’s mandate under the Public Financial Management for Service Delivery Programme and contributes to strengthening audit competencies across the Service.