Audit Service was established in 1910 by the colonial government and was called the Audit Department. It was headed by a Director. In the 1950s, the name was changed to Auditor-General's Department. On 22nd August 1969, the constitution of the 2nd Republic converted the department into the Audit Service headed by an Auditor-General. This was to increase the degree of independence of the Service. The 1992 Constitution (Article 187, 188, 189) and the Audit Service Act 2000, (Act 584) reaffirms provisions made in the 1969 Constitution.
A seven-member body called Audit Service Board governs the Audit Service. The President in consultation with the Council of State appoints the chairman and four other members of the Board.
The Auditor-General and the head of Civil Service or his representative are automatic members of the Governing Board.
The Audit Service exists to promote good governance in the areas of transparency, accountability and probity in the public financial management system of Ghana by auditing to recognized international auditing standards, the management of public resources and reporting to Parliament.
The vision of Audit Service is to be one of the leading Supreme Audit Institutions in the world, delivering professional, excellent, and cost effective auditing services.
The seven strategic objectives listed below, underpin the Audit Service's vision and mission statements
To implement the provisions in the 1992 Constitution and the Audit Service Act 2000 (Act 584) and the Audit Service regulations (constitutional instrument number CI 56) towards the financial, administrative and operational independence of the Audit Service.
To introduce and implement human resource policies and practices that promote the recruitment, training, career development, motivation, empowerment, advancement and retention of high professional calibre staff.
To promote increased accountability, probity and transparency in the management and utilization of public resources by applying modern and emerging auditing techniques.
To establish and operate quality control standards and performance assessment, monitoring and reporting policies and procedures to promote cost effective and efficient delivery of auditing services.
To increase audit coverage and to produce regular and timely audit reports on all areas mandated by the Constitution and the Audit Service Act and promptly make such reports accessible to interested parties and stakeholders.
To provide the enabling environment, facilities and logistical support needs to ensure optimal performance by all staff of the Service.
To improve and sustain communication and cooperation between the Audit Service and its clients, other professional bodies, Parliament and the accountability and good governance agencies.