Ghana Audit Service

The Office of the Auditor-General and the Ghana Audit Service, were established by the 1992 Constitution of Ghana. Internationally, the equivalent of Ghana Audit Service is referred to as the Supreme Audit Institution (SAI). The worldwide board of SAIs is called the International Organization of Supreme Audit Institutions (INTOSAI). Whereas Ghana Audit Service is used in Ghana, the name varies from country to country. These include the Office of the Comptroller and Auditor-General, the Office of the Auditor-General, National Audit Office, National Accountability Office, Central Auditing Organization, Cour des Comptes, Comptes de la Cour Suprême, Tribunal de Contas etc. The seat of INTOSAI and the General Secretariat is in Vienna. The INTOSAI has regional bodies, and that of Africa is called African Organisation of Supreme Audit Institutions (AFROSAI) and the sub-regional body is English speaking African Organisation of Supreme Audit Institutions-(AFROSAI-E).