Proceedings of The 5th World Conference on Management, Business and Economics
Year: 2023
DOI:
[PDF]
The Impact of the appointment of the head of the Supreme Audit Institution (SAI) on audit transparency and objectivity in Ghana
Sewornu Kobla Afadzinu
ABSTRACT:
This paper examines the impact of the appointment process of the head of the Supreme Audit Institution (SAI) on audit transparency and objectivity in Ghana. Using a case study approach, the paper explores the challenges and opportunities that arise when the appointment process of the head of the SAI is influenced by political or other external factors. The study uses qualitative research methods, including document analysis of audit reports, interviews with audit professionals, and case studies of the appointment process of the head of the SAI. The data collected was analyzed using thematic analysis to identify key themes and patterns related to the impact of the appointment process on audit transparency and objectivity in Ghana. The paper discusses how the appointment process of the head of the SAI can impact the independence, transparency, objectivity, and credibility of audit processes and practices in Ghana. It also addresses the challenges that arise when the appointment process is not transparent or independent. The study contributes to the understanding of the role of the SAI in promoting transparency, accountability, and good governance in Ghana.
keywords: Accountability,Good Governance, Independence, Public sector audit, Public financial management