Ghana Audit Service

The Office of the Auditor-General and the Ghana Audit Service, were established by the 1992 Constitution of Ghana. Internationally, the equivalent of Ghana Audit Service is referred to as the Supreme Audit Institution (SAI). The worldwide board of SAIs is called the International Organization of Supreme Audit Institutions (INTOSAI). Whereas Ghana Audit Service is used in Ghana, the name varies from country to country. These include the Office of the Comptroller and Auditor-General, the Office of the Auditor-General, National Audit Office, National Accountability Office, Central Auditing Organization, Cour des Comptes, Comptes de la Cour Suprême, Tribunal de Contas etc.

The seat of INTOSAI and the General Secretariat is in Vienna. The INTOSAI has regional bodies, and that of Africa is called African Organisation of Supreme Audit Institutions (AFROSAI) and the sub-regional body is English speaking African Organisation of Supreme Audit Institutions-(AFROSAI-E).

Establishment of the Ghana Audit Service

The Ghana Audit Service, established by Article 188 of the 1992 Constitution of Ghana as part of the Public Services of Ghana, is the Supreme Audit Institution (SAI) of Ghana. The Service is the major instrument used by the Auditor-General to undertake the audit of the public accounts of Ghana and all public offices as mandated by Article 187 of the Constitution.

The Ghana Audit Service‘s existence dates back to the colonial era with a defined structure and status, though these have significantly changed in response to modern exigencies.  History has it that governmental auditing began in Ghana in 1910 when the British Colonial Administration sent a team of auditors from the Treasury Office in London to the then Gold Coast colony to audit the application of funds granted to the colonial Governor to administer the colony.

Vision Statement
Our vision is to become a world class Supreme Audit Institution, delivering professional, excellent and cost-effective auditing services.
Mission Statement
We promote good governance, transparency, accountability and probity in Ghana’s public financial management system by auditing to recognized international standards and reporting our audit..

Contact Us
Ghana Audit Service
P.O. Box M96, Ministries Accra, Ghana. Ministries Block ‘O’ Osu.

Digital Address: GA-110-8787





Ministries, Accra, Greater Accra, Ghana


Ghana Audit Service

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