REFORMS AND PUBLIC SECTOR AUDITING IN GHANA

ABSTRACT The study primarily investigated the reforms and public sector auditing in Ghana. Ghana has been at the forefront of many of the World Bank reform programmes in the Sub-region. Specifically the study investigated the nature and types of audit reforms as well as the factors and challenges influencing public sector audit reforms. The study was undertaken from an interpretivist perspective as this offered explanation to the reforms in Ghana‟s audit service from the perspective of both the heads/supervisors and their subordinates. Eleven (11) employees were selected and interviewed. The study relied on the experienced employees in top positions. The data gathered from the interviews was analysed using the Miles and Huberman, (1994) approach to qualitative data analysis. The study first revealed that the nature of the audit reforms were both internally and externally induced. The nature of the reforms influenced the type of audit reform to carry out. The reforms according to the study were not undertaken in vain but brought some changes to the activities of the audit service of Ghana. The improvements include meeting of statutory deadlines, international acceptance, enhanced accountability and others. The study also revealed that the most significant challenges encountered in the implementation of the reforms include financial challenges, acceptance of change by employees and political support. The study concludes that notwithstanding the challenges in the implementation of the reforms, the reforms achieved it intended objectives. The study contributed to the extant literature on reforms and public sector auditing as this brought to bear the reforms and its effects on auditing. In terms of policy, the study has indicated some issues that affect public sector reform implementation and must be inculcated in other intended reforms to avoid delays and rejection by employees. Finally, for reforms to achieve its intended objectives there should be a well-coordinated from its planning stages to implementation.