The World Bank has revised the performance of Ghana’s Audit Service from a “C” to a “D” grade, highlighting deficiencies in its independence according to international standards.
This follows the review of the autonomy of the Supreme Audit Institution in the 2023 World Bank report on Independence and Accountability in Governance.
Ghana scored 6.5 out of 10, indicating moderate independence. This represents a drop from a previous rating range of 8.0–8.5 in 2021.
Although the Audit Service performed up to par in several areas, there is still room for improvement.
In view of this, the World Bank recommends implementing standardised operating procedures, enhancing training and resource provision, and fostering collaboration among stakeholders to enhance independence.
Moreover, it emphasises how crucial it is to carry out all required audit types as stipulated by Ghanaian legislation in order to guarantee openness and efficient use of funds from the public.
Additionally, to promote comprehension and resolution, managers in charge of spending are urged to carry out root-cause studies of audit problems and make sure that the results are communicated clearly.
