Ghana scored a C (8.0-8.5/10) in 2021, according to the SAIs Independence Index review, as shown in the 2021 Global Synthesis Report published by the World Bank.
Between 2023 and 2024, Ghana's score declined to 6.5, which is a D in another assessment by the World Bank using the InSAI methodology for SAI independence. This indicates that while some independence indicators were met, there remains significant room for improvement.
The assessment of SAIs independence is based on benchmarking against international standards and practices and highlights options for reforms to strengthen Ghana's SAI independence. These include both policy and operational recommendations.
In terms of policy recommendations, several INTOSAI principles could be reinforced within the legal framework. There is a need to set clear Standard Operating Procedures (SOPs) to clarify audit recommendation follow-up processes for all stakeholders and equip Internal Audit Units (IAUs) with necessary training, office equipment, and relevant tracking databases.
Engaging in stakeholder dialogues is recommended to promote effective collaboration between the Internal Audit Agency (IAA), IAUs, Audit Committees, Spending Officers, and the Public Accounts Committee (PAC). This would help ensure effective implementation of SOPs.
Additionally, attention should be refocused on all types of audits required by Ghanaian law to encourage probity and accountability in governance and optimize public resource deployment. The Public Financial Management Act of 2016 (PFMA Act 921) places audit follow-up responsibilities on Audit Committees, Internal Audit Agencies, Spending Officers, and PACs. Despite these legal requirements, audit recommendations are not effectively followed up or tracked.
The assessment also calls for Spending Officers to undertake root cause analyses of audit issues and communicate these clearly to enhance understanding and increase the likelihood of resolving identified infractions or irregularities.