The relevance of auditing and assurance service to public institutions in Ghana, case study of Sekyere south district assembly and Ghana Education Service

Abstract

The aim of this study was to find out the relevance of auditing and assurance services to the public institutions in Ghana. The objective of the study was to examine the relevance of auditing and assurance services in the public institutions in Ghana. The research instrument used to collect data was questionnaires. The questionnaires was administered to three (3) public institutions where 100 employees were given questionnaires. A sample of 100 respondents was selected randomly from a population of 150 public officials. Data was analyzed using statistical package for social scientist (SPSS). From the study, the researcher found out that, public sector managers do not support audit due to the fact that the sector managers are not aware of the exact role of the auditors due to the evolution of the audit activities. Also, public sector officials do not see the relevance of the audit activities in the public sector institutions. The study revealed that one’s perception of the auditor was influenced by how they perceive their roles in the sector. The auditors find it difficult to perform their specific responsibilities of preventing, detecting fraud, errors, irregularities, misappropriation and misuse of public resources. This is because they do not have the needed logistics to enable them to carry out their statutory duties. The staff was not well motivated in terms of remuneration, offices and regional accommodation. The researcher therefore recommends that government should motivate auditors by providing them with higher incentives, training and necessary resources such as offices.