Auditors do consult MDAs: Setting the record straight

I write in response to recent comments by the Attorney-General and Minister for Justice, Dominic Ayine, before Parliament's Public Accounts Committee, in which he suggested that auditors do not consult the Ministries, Departments, and Agencies (MDAs) before publishing audit findings.

While I respect the Attorney-General's position, this characterisation does not accurately reflect the established audit process within Ghana's public sector.

The Auditor-General's Department conducts a rigorous, multi-stage consultation process long before any finding appears in a final report.

This includes entry conferences, requests for documentation, management responses, discussions on findings, and management letters—often with additional opportunities for clarification and correction.

MDAs are not left in the dark.

They are given multiple chances to respond, explain, and provide supporting evidence.

If, after this extensive engagement, explanations remain insufficient or unsupported, auditors are professionally obliged to maintain their findings. 

This is not a failure to consult; it is the essence of independent auditing.

The role of an auditor is not to protect institutions from scrutiny but to protect the public purse.

Audit findings are based on documentary evidence, financial records, and regulatory compliance checks—not personal opinions or political agendas.

Public officials are constitutionally accountable to Parliament and to the citizens whose resources they manage.

Appearing before the Public Accounts Committee to answer audit findings, while sometimes uncomfortable, is a fundamental aspect of good governance and responsible stewardship.

Rather than questioning the audit process, we should focus on improving record-keeping, strengthening internal controls, and addressing the recurring irregularities that necessitate these audits in the first place.

The Auditor-General's Department remains vital to Ghana's democracy.

We must not allow it to be weakened by unfounded claims.

Rev. Richard Opoku Brobbey,
Principal Auditor, 
Audit Service.