Systematic Literature Review of Audit Irregularities in Ghana’s Public Sector
DOI:
https://doi.org/10.47941/jacc.3234Keywords:
Accountability, Auditor Ethics, Audit Irregularities, Governance Failures, Public Sector AuditAbstract
Purpose: This paper seeks to carry out a systemic literature review on audit irregularities in the Ghanaian public sector, which highlights four thematic areas, institutional and governance failures, auditor capacity and ethical standards, internal controls and risk management, and accountability, transparency, and public involvement.
Methodology: The paper utilized systemic literature review (SLR) approach to evaluate critically, integrate, and analyze already published studies in contents about audit irregularities in Ghana public sectors using empirical and conceptual studies. The searchers methodology was reflected in a search of scholarly articles both peer-reviewed journals and institutional repositories utilising electronic databases. An inclusion criteria were formulated with respect to articles published in 2004 to 2025, in English, and address Ghana or the African countries.
Findings: It was found that audit irregularities in Ghana in its political system are fueled by political interference, weak institutional structures, lack of a strong audit independence, and the lack of technical capacity. The internal control systems tend to be incomplete or not working and the lapses in ethical standards of audit professionals further dilute the accountability to the people. Technological innovations and reforms in the ways of public financial management have been promising solutions but it has been evenly deployed.
Unique Contribution to Theory, Policy and Practice: These conclusions discourage the fact that there is an immediate necessity to reform the audit process in the Ghanaian public administration on a system-wide basis. Real solutions are strengthening institutional independence of the audit organizations, improving auditor education and ethical behavior, adding digital instruments to audit practice, and introduction participatory governance to facilitate accountability. The study offers a point of reference to policymakers, audit institutions, and development partners for improving governance and financial integrity.
Downloads
References
Abdulai, I., Salakpi, A., & Nassè, T. B. (2021). Internal audit and quality of financial reporting in the public sector: the case of University for Development Studies. Finance & Accounting Research Journal, 3(1), 1-23. https://www.academia.edu/ download/67560363/231_Article_Text_870_1_10_20210607.pdf
Abdul-Baki, Z., Diab, A., & Kadir, A. O. (2023). Resisting institutionalized corruption: The case of public audit in Nigeria. Journal of Accounting and Public Policy, 42(6), 107052. https://doi.org/10.1016/j.jaccpubpol.2022.107052
Abdul-Hafiz, A. (2020). Internal audit functions fraud prevention detection and reduction in covered entities in the Upper West Region of Ghana. University of Cape Coast. https://ir.ucc.edu.gh/xmlui/handle/123456789/7690
Abubakr, A. A. M., Khan, F., Alomari, K. M., & Sahal, M. S. G. (2025). The role of the internal auditor, stakeholders, and external auditor in discovering and reducing creative accounting practices in UAE companies. Security Journal, 38(1), 31. https://link.springer.com/article/10.1057/s41284-025-00478-0
Addai, B., Arthur, A. G. G., & Tetteh, D. D. (2024). Impact of internal control systems on financial irregularities in local governments: insights from the developing world. Journal on Innovation and Sustainability, 15(2), 16-32. https://revistas. pucsp.br/risus/article/view/64624
Afadzinu, S. K., Németh, E., & András, S. (2024). Public audit and its role in enhancing industrial policy innovation in Ghana. Journal of Ecohumanism, 3(8). https://www.researchgate.net/publication/388960215
Agyemang, S. K., Ohalehi, P., & Mgbame, O. C. (2023). Reducing occupational fraud through reforms in public sector audit: evidence from Ghana. Journal of Financial Crime, 30(2), 702-715. https://www.emerald.com/insight/content/doi/10.1108/jfc -03-2022-0066 /full/html
Aikins, A. E., Mensah, J. V., & Kumi-Kyereme, A. (2022). Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana. Asian Journal of Accounting Research, 7(3), 320-331. https://www.emerald.com/insight/content/doi/10.1108/AJAR-10-2021-0186/full/html
Akinninyi, P. E., Akpan, D. C., & Umoren, A. O. (2025). Forensic accounting and financial integrity in the Nigerian public sector. Journal of Accounting and Financial Management, 11(3), 122-145.
Alhassan, N., Sam, J. A., Abakah, E. Y., & Mensah, J. (2025). The influence of gender and professional qualification on the competence, integrity, and ethical standards of internal auditors in selected public tertiary institutions in Ghana. Science Mundi. http://sciencemundi.net/ojs/index.php/scimundi/article/view/99
Amegble, I. (2021). Assessment of internal control systems in the administration of senior high schools in the Volta Region of Ghana. University of Cape Coast. https://ir.ucc. edu.gh/xmlui/handle/123456789/10620
Asare, T. (2009). Internal auditing in the public sector: Promoting good governance and performance improvement. International Journal on Governmental Financial Management, 9(1), 15-28. https://www.3academia.edu/download/31058315/2009 -01.pdf#page=24
Assakaf, E. A., Samsudin, R. S., & Othman, Z. (2018). Public sector auditing and corruption: A literature. Asian Journal of Finance & Accounting, 10(1), 227. https://doi.org/10.5296/ajfa.v10i1.13029
Ataribanam, S. (2024). Do Internal and External Control Systems Foster Accountability Practices in Public Institutions in Ghana? African Quarterly Social Science Review, 1(4), 149-163. https://www.ajol.info/index.php/aqssr/article/view/286583
Attiogbe, D. A., & Arhin, E. Y. (2025). Ghana integrated financial management information system and public sector accountability. Cogent Business & Management, 12(1). https://doi.org/10.1080/23311975.2025.2499208
Attipoe, D. (2021). The role of internal audit function in the detection and prevention of material weaknesses: A case study of Agotime-Ziope District Assembly in the Volta Region. University of Cape Coast. https://ir.ucc.edu.gh/xmlui/handle/123456789/ 10201
Augustine, A. (2025). Auditing in local governments: Panacea for accountability, transparency, and ethical standards in grassroots governance and service delivery in the 21st century. Journal of Management and Economics Invention, 11(3). https://doi.org/10.47191/ijmei/v11i3.15
Awoonor, M. D. (2025). An Examination of the Effects of the Public Finance Management Act on Responsibility in the Government Sector in Ghana, Nigeria, and South Africa. African Journal on Impact, Economic and Social Development, 2(3). https://doi.org/10.63159/617432
Azinogo, B. K., & Erasmus, L. J. (2025). Corporate governance challenges and their impact on public sector auditing in Africa. University of Malta. https://www.um.edu.mt/library/oar/handle/123456789/135114
Babalola, J. B. (2020). Governance and internal control in public institutions. National Workshop Lecture. https://www.academia.edu/download/62144988/Governance_ and_Internal_Control_in_Public_Institution_Babalola_202020200219-97528-1l8vlof.pdf
Boudjelka, L. (2025). Internal public sector control: A review of frameworks for effective governance. Journal of Advanced Economic Research, 10(1), 520-531. https://asjp.cerist.dz/en/article/ 266925
Celestin, M., & Gidisu, J. A. (2025). Blockchain-enabled audits and the future of financial accountability in Ghana's public companies. International Review of Accounting, 8(1), 139-152.
Cordery, C. J., & Hay, D. C. (2022). Public sector audit in uncertain times. Financial Accountability & Management, 38(3), 223-229. https://onlinelibrary.wiley.com/ doi/abs/10.1111/faam.12299
Denny, E. K., Phan, N., Romero, D., & Wibbels, E. (2024). Incentives, audits and procurement: Evidence from a district-level field experiment in Ghana. Governance, 37(3), 729-750. https://onlinelibrary.wiley.com/doi/abs/10.1111/gove.12798
Dwamena, R. O. (n.d.). Analyzing challenges facing internal auditors in the performance of their duties. Finance & Management Engineering Journal of Africa, 3(10), 1-18. https://www.academia.edu/download/78205440/FMEJ_021_ 010_001.pdf
Fully, R. B., & David, K. D. (2020). Causes of Audit Delay and their Effects on Public Sector Audit Quality. DiVA Portal. https://www.diva-portal.org/smash/record.jsf? pid=diva2:1445339
Gasela, M. M. (2022). The impact of material irregularity provisions of the Public Audit Act on accountability, oversight and governance in the Northern Cape province of South Africa. Africa's Public Service Delivery and Performance Review, 10(1), 1-8. https://journals.co.za/doi/abs/10.4102/apsdpr.v10i1.601
Genaro-Moya, D., López-Hernández, A. M., & Godz, M. (2025). Artificial Intelligence and Public Sector Auditing: Challenges and Opportunities for Supreme Audit Institutions. World, 6(2), 1-19. https://www.mdpi.com/2673-4060/6/2/78
Gustavson, M., & Sundström, A. (2018). Organizing the audit society: does good auditing generate less public sector corruption? Administration & Society, 50(10), 1508-1532. https://journals.sagepub.com/doi/abs/10.1177/0095399716674306
Gyimah, A. G., Addai, B., & Tetteh, D. D. (2024). Impact of internal control systems on financial irregularities in local governments: insights from the developing world. RISUS - Journal on Innovation and Sustainability, 15(2), 16-32. https://revistas.pucsp.br/risus/article/download/64624/46656/230273
Jayanti, M., & Fadjarenie, A. (2025). Mitigating fraud in social assistance: Enhancing the role of government external auditor. International Journal of Business, Accounting, and Economics, 4(2), 583-600. http://nblformosapublisher.org/index.php/ijbae/ article/view/40
Johnsen, Å. (2019). Public sector audit in contemporary society: A short review and introduction. Financial Accountability & Management, 35(2), 107-111. https://onlinelibrary.wiley.com/doi/abs/10.1111/faam.12191
Joseph, N. (2022). Internal control systems of public institutions in Ablekuma-North Municipality. University of Cape Coast. https://ir.ucc.edu.gh/xmlui/handle/ 123456789/10662
Legodi, A. H., Coetzee, L., & Erasmus, L. (2025). Enhancing effective public sector governance: Effectiveness of audit committees in South African municipalities. OAPEN Library. https://library.oapen.org/handle/20.500.12657/102200
Lodhia, S. K., & Burritt, R. L. (2004). Public sector accountability failure in an emerging economy: The case of the National Bank of Fiji. International Journal of Public Sector Management, 17(4/5), 354-359. https://www.emerald.com/insight/content /doi/10.1108/09513550410539820/full/html
Maama, H., & Marimuthu, F. (2020). Accountability in the Ghanaian local governance structure: Probing the role of external auditing. Problems and Perspectives in Management, 18 (4), 475-485. . https://pdfs.semanticscholar.org/24b9/ 3061e8aee1156ed0a81685cc9de83976514f.pdf
Manik, Y. M., Sudirman, A. N., & Lubis, I. S. (2025). Enhancing audit quality: Key factors and the role of rewards in government internal audits at the Financial Audit Agency of North Sumatra. Journal of Ecohumanism, 4(1), 792-806. https://ecohumanism.co.uk/joe/ecohumanism/article/view/5873
Musah, A., James, A. P., & Asiedu-Ampomah, M. (2025). The impact of electronic procurement (E-procurement) on public sector accountability in Ghana. Journal of Governance and Public Sector Policy, 25(1):63-77. DOI:10.35912/jgas.v5i1.1253
Nagriwum, T. M., & Frimpong, S. (2023). Determinants of internal audit effectiveness in selected higher learning institutions in Ghana. Dinkum Journal of Economics and Management. https://www.researchgate.net/profile/Timothy-Masuni-Nagriwum/ publication/374556862
Nair, A. J., & AB, S. R. (2025). Normative ethical paradigms in public administrative policies: Mitigating the dimensions of fiscal aberrations in service sectors. In Digital Competency Development for Public Administration (pp. 189–210). IGI Global. https://www.igi-global.com/chapter/normative-ethical-paradigms-in-public-administrative-policies/369856
Napari, A. S., & Amaning, E. O. (2022). The role of public sector accounting on accountability in public institutions in Ghana. European Journal of Business and Management. https://www.academia.edu/download/94084946/59681_63799_1_PB. pdf
Natan‐Krup, D., & Mizrahi, S. (2025). Public accountability and auditing: Why and when do state auditors conduct broad audits? Public Administration. https://onlinelibrary.wiley.com/doi/abs/10.1111/padm.13012
Nouraldeen, R. M. (2025). Competent and independent auditors but cannot detect fraud!! Do they exercise professional skepticism? International Journal of Disclosure and Governance. https://link.springer.com/article/10.1057/s41310-025-00296-1
Oppong, C., & Fofack, A. D. (2023). Efficacy of public sector audits in the provision of quality healthcare in Ghana. Journal of Economic and Administrative Sciences. https://www.emerald.com/insight/content/doi/10.1108/JEAS-03-2021-0045/full/html
Owusu, E., & Owusu-Boateng, B. (2023). Assessment of Internal Audit Tools: A Study of Some Government Health Institutions in Ghana. American Journal of Economics and Business Innovation. American Journal of Economics and Business Innovation. https://www.academia.edu/download/109864901/689.pdf
Pakaya, L. (2025). Strengthening public trust through auditor competency, audit quality, and fraud prevention. Pakistan Journal of Life and Social Sciences, 23(1), 4490-4501. http://www.pjlss.edu.pk/pdf_files/2025_1/4490-4501.pdf
Pious, O., Clement, A., & Benedict, A. (2023). The effect of employee's perception of internal control on output delivery in the public sector: A case study of Wiawso College of Education. Journal of Finance and Accounting Research, 11(5) 143-154. http://www.sciencepublishinggroup.com/j/jfa
Quampah, D. K., Salia, H., & Fusheini, K. (2021). Factors affecting the internal audit effectiveness in local government institutions in Ghana. Journal of Accounting and Taxation, 13(4), 255-269. https://academicjournals.org/journal/JAT/article- full-text-pdf/745253667944
Sadat, Z. (2020). The perceived impact and the strategies adopted by the internal audit to battle corruption in the public sector: A case study. Christian Service University College. http://ir.csuc.edu.gh:8080/xmlui/handle/123456789/807
Sefa-Nyarko, C., Okafor-Yarwood, I., & Boadu, E. S. (2021). Petroleum revenue management in Ghana: How does the right to information law promote transparency, accountability and monitoring of the annual budget funding amount? The Extractive Industries and Society. https://www.sciencedirect.com/science/article/pii/ S2214790X21001192
Supriadi, T., Tjakrawala, K., Suryadnyana, N. A., et al. (2025). Fraud prevention in the public sector: The role of internal audit. Economic Review, 3, 170-183. https://www.ceeol.com/search/article-detail?id=1327178
Tetteh, L. A., & Agyenim-Boateng, C. (2021). Public sector financial management reforms in Ghana: insights from institutional theory. Journal of Accounting in Emerging Economies, 23(30), 715-737. https://www.emerald.com/insight/content/ doi/10.1108/jaee-06-2020-0134/full/html
Tetteh, L. A., & Agyenim-Boateng, C. (2023). Institutional pressures and strategic response to auditing implementation of sustainable development goals: The role of public sector auditors. Journal of Applied Accounting Research, 31(1), 89-107. https://doi.org/10.1002/csr.2554
Ulugbek, Y. (2025). Strategies to increase efficiency in auditing public sector companies. International Journal of Social Science & Interdisciplinary Research, 2(3), 88-94. https://www.gejournal.net/index.php/IJSSIR/article/view/2655
Yanuarisa, Y., Irianto, G., & Djamhuri, A. (2025). Exploring the internal audit of public procurement governance: A systematic literature review. Cogent Business & Management, 12(1), 1-27. https://doi.org/10.1080/23311975.2025.2485411
Yao, P. L., Yusheng, K., & Bah, F. B. M. (2017). A critical examination of internal control systems in the public sector, a tool for alleviating financial irregularities: Evidence from Ghana. Research Journal of Finance and Accounting, 8(22), 94-110. https://core.ac.uk/download/pdf/234632174.pdf
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 David Oppong, Evans O. N. D. Ocansey, PhD, Richard Bediako
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution (CC-BY) 4.0 License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
