Sub-Saharan Africa - Ghana
Through this USD 450 000 project, Cowater, with sub-contracted services from the National Audit Office of the UK and AFROSAI-E, provided capacity development support to strengthen the capacity of the Ghana Audit Service and provided a risk based approach to financial audit in line with INTOSAI and other international standards and guidelines from 2013 to 2014. This was achieved through the development of financial audit training courses and materials. Cowater delivered Financial Audit training to 1000 Ghana Audit Service field staff in 20 training sessions, including Computer Assisted Audit Techniques to field auditors in Accra and regional offices and audit experts at the Ghana Audit Service. Comprehensive material was also produced for the training-of-trainers course. A complete analysis of the current GAS Regularity Audit Manual including our recommended changes to the manual was proposed to the GAS after the completion of the pilot training courses.