Audit Service of Ghana is a constitutional body under the direction of a seven (7) member governing board . The Service is headed by the Auditor General who is mandated to audit the public accounts of Ghana and all public offices including Metropolitan, Municipal and District Assemblies, Public Corporations and Organisations established by an Act of Parliament and report the findings to Parliament. Audit Service is therefore the monitoring and accountability organ of the state, and the Supreme Audit Institution (SAI) of Ghana.
The 1969 Constitution made it an oversight body to promote good governance, ensure accountability and transparency in the Public Sector and Article 187 (2) of the 1992 Constitution reaffirms this position. Thus, Audit Service is the only institution mandated by the Constitution to monitor the use and management of all public funds and report to Parliament.