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Audit and Investigation

The Audit & Investigations Division is one of the six Divisions of the Controller and Accountant-General’s Department. It is headed by a Deputy Controller and an Accountant-General.

 

The Division has four Directorates:

  • Systems Audit and Investigations Directorate,
  • Financial Audit Directorate, Payroll Audit Directorate,
  • Quality Assurance,
  • Risk Management Directorate.

The Division is responsible for among others, the execution of the internal audit function and other investigative activities within the CAGD.

 

The Internal Audit Unit was established in accordance with the provisions of the Internal Audit Agency Act, 2003 (Act 658) and the Public Financial Management Act, 2016, Act 921.

 

The Division provides Management and the Audit Committee with assurance through an independent appraisal of the business processes and controls put in place to manage risks to enable the CAGD to achieve its objectives.

 

In line with the provisions of the aforementioned Acts, the objectives of the Internal Audit Unit assumed by Audit and Investigations Division of the CAGD include:

  • The appraisal and reporting on the soundness and application of system of controls within the CAGD,
  • The evaluation of the effectiveness of the risk management and governance process of the CAGD and contribution to their improvement,
  • The provision of assurance on the efficiency, effectiveness and economy in the administration of CAGD programmes and operations,
  • The evaluation of compliance with enactments, policies, standards, systems and procedures by all Divisions of the CAGD,
  • The provision of the means of keeping the CAGD fully and timely informed about problems and deficiencies relating to the administration of its programmes, operations and the necessity for appropriate corrective action,
  • The prevention and detection of fraud, abuse and waste within the CAGD

The general mandate governing the Division’s operations is covered by an Internal Audit Charter which sets out the broad policy in respect of Internal Auditing and also outlines the objectives, structure, authority and the responsibilities of management. However, the specific authorisation to do the internal work is the Internal Audit Plan, which is drawn annually and approved by the Audit Committee.

 

Consistent with the requirements of the Internal Audit Act, the CAGD’s Internal Audit Unit has an overall control system to provide invaluable quality assurance, independent and committed service to all levels of CAGD Management to enable them to achieve the objectives of the CAGD.