Auditor-General calls for stronger accountability in public institutions

The Auditor-General of the Ghana Audit Service, Dr. Pamela Graham, has called for stronger accountability, timely action and closer collaboration among public institutions to improve governance and restore public confidence in the management of state resources.

Dr. Graham said the Audit Service was repositioning its approach to public sector auditing to ensure that audit findings translated into concrete action and measurable improvements.

She made the call at the 2026 Financial Year Audit Launch, held under the theme: “Strengthening Accountability Oversight in Public Institutions: Building Trust through Collaboration and Action.”

According to Dr. Graham, the resources subject to public audit belong to the people of Ghana, making it essential for public institutions to demonstrate transparency, efficiency and accountability in their use.

She said the Audit Service would place greater emphasis on collaboration and continuous engagement with covered entities to improve the timeliness and quality of audits.

Dr. Graham commended covered entities, including a number of state-owned enterprises, that had submitted their financial statements to the Audit Service on time, and urged institutions that were behind schedule to follow their example.

She stressed that existing delays and inadequate preparation for audits should no longer be allowed to persist.

Dr. Graham identified technology as a major component of the Audit Service's strategy, saying the institution would expand its use of data analytics, information systems audits, continuous technology-enabled audit techniques, forensic auditing tools and investigative techniques.

She also indicated that the Audit Service would explore the appropriate and timely use of artificial intelligence in its operations.

Where the availability and quality of data permit, she said, auditors would progressively move beyond limited sampling to full-population analysis.

According to her, the approach would enable the Audit Service to detect anomalies, unusual patterns and weaknesses in internal controls much earlier.

Dr. Graham also disclosed that the Audit Service was expanding a correspondence management system developed in-house to receive and manage official communications from institutions it engages with.

She encouraged covered entities to use the platform to submit correspondence, financial statements and other relevant documents.

The system, she said, would improve efficiency and accountability while reducing the Audit Service's reliance on paper, in line with environmental, social and governance considerations.

Dr. Graham also placed emphasis on the people responsible for delivering the Audit Service's mandate.

She said an audit institution could only be as strong as the people who carried out its work, stressing that technical knowledge alone was insufficient.

She therefore urged audit officers to uphold the highest standards of professionalism, integrity, objectivity and due process.

“Our findings must rest on sufficient and appropriate audit evidence, and must withstand professional scrutiny, administrative review and, where applicable, judicial examination,” she said.

She encouraged officers to remain independent in their thinking, disciplined in their conduct and committed to ethical standards.

Dr. Graham further stressed the need for public institutions to act on audit findings instead of allowing unresolved recommendations to remain in files indefinitely.

She said an audit report should be regarded as the beginning of action and not the end of the process.

To strengthen follow-up, she announced that the Audit Service had resumed work on a homegrown digital solution known as the Audit Recommendation Tracker.

The electronic tracker is designed to monitor the implementation of audit recommendations and provide greater visibility on the progress made by institutions.

Dr. Graham said the system would ultimately support the work of the Public Accounts Committee and provide the public with access to information on how institutions were responding to audit recommendations.

She announced that the tracker was expected to be rolled out in the following month.

The platform will indicate which recommendations have been implemented, which remain outstanding and the reasons for delays.

It will also track recoverable amounts identified, pursued and recovered, as well as corrective, administrative or disciplinary measures taken in response to audit findings.

The system will further identify areas where persistent weaknesses continue to expose public resources to risk.

Dr. Graham commended staff of the Audit Service who contributed to the development of both the Audit Recommendation Tracker and the correspondence management system, saying their work demonstrated that innovation and accountability could go hand in hand.

Dr. Graham said the various pillars of the Audit Service's strategy were interconnected.

She explained that continuous engagement should improve timeliness, while timely auditing supported by technology would strengthen the Service's ability to identify problems.

Technology, she added, must be complemented by capable and ethical professionals to improve the quality and impact of audit work.

She said the ultimate objective was to strengthen accountability, good governance and transparency in the management of public resources.

Concluding her remarks, Dr. Graham reminded stakeholders that every resource subjected to public audit belonged to the people of Ghana.

She said losses arising from weak controls, theft, inefficient expenditure, non-performance or failure to act represented resources that could otherwise support healthcare, infrastructure, medication and social protection.

“Our responsibility as auditors therefore is not only to identify what went wrong. It is to establish the facts, apply the law, ensure weaknesses are addressed and help prevent the same mistakes from recurring,” she said.

Dr. Graham said that was the essence of accountability and a critical means of building and sustaining public trust.

Story by: Joshua Kwabena