The Impact of Auditing Practices on Service Delivery in the District Assemblies of Ghana


One of the most important sub-components of public financial management is auditing techniques, which are primarily focused with analysing and determining whether public resources were used for the reasons for which they were allocated in accordance with established regulations. The goal of this study was to see how auditing, as done in Ghana’s district assemblies (DAs), affects service delivery. Through surveys, interviews, focus group discussions, and document analysis, the study collected qualitative and quantitative data using a mixed methods research methodology. Thirty-four districts were chosen from a total of 170 in 2008. 612 DA officials, 1020 civilians, 28 key informants, and 20 participants in focus group talks were interviewed for the study. Scaled-items were used to assess quantitative data, which was then analysed using descriptive statistics and multiple regression. The researcher utilised thematic summary analysis to analyse qualitative data. Citizens evaluated service delivery badly, but district assembly officials assessed service delivery as satisfactory, according to the data. The study also discovered that auditing techniques had a small but positive impact on service delivery. The study recommends that district assemblies and authorities work hard to integrate and improve innovative communication tools like websites, Facebook, Twitter, and WhatsApp to supplement auditors’, those who implement audit findings’, and other stakeholders’ interaction activities. The current capacity of audit employees should be increased by DAs. DAs should also endeavour to increase the function of sector audit implementation committees, ensuring that audit reports are strictly enforced, and discipline officers who commit fraud.

Author(S) Details

George Kojo Scott
Secretary General, African Association for Public Administration and Management (AAPAM), P.O.Box 48677 -00100, Nairobi, Kenya.

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