Internal Auditing is defined by the Institute of Internal Auditors as follows:

  • Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.”

The Audit Division in GHA is therefore an assurance function which primarily provides an independent and objective opinion to the Directorate on its governance arrangements and internal controls.

The Audit Division does this by conducting independent appraisals of all the activities of GHA; financial, operational, regulatory and otherwise. It provides a service to the whole of the Authority and to all levels of Management.



The primary purpose of the Audit Division of GHA is to carry out audits and professional evaluation of the activities of the Authority to ensure that the system of internal controls as applicable to both financial and non-financial programme areas provide reasonable assurance to Management on the proper execution of the mandate and objectives of the Authority and the adequacy of its governance systems. The objectives of the Audit Division therefore include the following:

      • To provide advice and support to Management to ensure an effective control environment is maintained including completeness, reliability and integrity of financial reports, operational performance, risks and other management information and the methods for safeguarding assets;
      • To recommend controls and procedures for the prevention and detection of fraud, waste, embezzlement, abuse and misappropriation of  assets;
      • Appraising and promoting economy, efficiency, and effectiveness of resource use otherwise known as Value for Money audits;
      • Review of projects, programmes, processes and all other activities to ascertain whether results are consistent with the vision, goals and objectives of the Authority;
      • Identification and assessment of risks in addition to making recommendations on the management of identified risks;
      • The review of the reliability and integrity of financial and operating   information and the means used to measure, classify, and report such   information;
      • Ensuring compliance with applicable laws, regulations, standards, codes of conduct, directives and guidelines;
      • Provision of advice and guidance to assist Directors, Managers and Unit Heads in developing effective arrangements to promote appropriate ethics and values within the Authority and arrangements to prevent and detect fraud and corruption.