Challenges of Public Procurement Audit a Perspective of Ashanti Regional Office of Ghana Audit Service

Abstract

This study is an exploratory exercise to find out factors which hinder effective performance of public procurement audit. Knowledge of the challenges is of importance especially to public procurement entities, the Ghana Audit Service, and the Central Government. To the procurement entities, this study highlights procurement practices which serve as barriers to successful audits for remedial actions; the audit service will be aided by the findings of this study so that they can prepare adequately to conduct more successful audits knowing in advance challenges they are likely to encounter; to the Central Government, findings of this study provide relevant information for policy reforms and resource allocations. Staff of Ghana Audit Service in the Ashanti Region of Ghana provided responses to questionnaires on challenges of public procurement audit. The analysed data made available the following as the major findings of the study: poor documentation and improper record keeping; habitual violation of public procurement laws and regulations; incompetence of procurement and audit personnel; and inadequate supply of resources for the audit function.