Kevlihan, Rob
(2014)
Host Country Systems and Harmonizing Donor Audit
Requirements: A Case Study of Ghana.
Research and Perspectives on Development Practice, 15.
ISSN 2009-6976
Abstract
In 2011 the author was commissioned to review current financial audit practices of the
Government of Ghana (GoG) and twelve development partners (DPs) that relate to the
provision of bilateral and multilateral assistance to the GoG and its constituent entities
(including Ministries, Districts and Assemblies – MDAs).
The report was commissioned by
the Ghana Audit Working Group (AWG), a sub-group of the Ghana Public Financial
Management Working Group (a body that brings together the GoG and DPs) and was paid for
by USAID. The purpose of the study is to analyze the various audit scopes of work (or terms
of reference), criteria and requirements used by DPs and the Ghana Audit Service (GAS),
extrapolate common standards, and develop consensus around commonalities within the audit
process. This paper summarizes the findings of this research, making the findings available to
a wider audience. This case study will be relevant to anyone interested in the nuts and bolts of
efforts at donor harmonization, use of host country systems and public policy relevant to
development assistance.
| Item Type: |
Article
|
| Additional Information: |
Research and Perspectives on Development Practice Series Paper No. 15 |
| Keywords: |
Ghana; Donor policies; audit policies; donor harmonization; host country systems;
Public auditing; auditing standards; international auditing standards; Kimmage Development Studies Centre; |
| Academic Unit: |
Faculty of Social Sciences > International Development |
| Item ID: |
10031 |
| Depositing User: |
IR Editor
|
| Date Deposited: |
01 Oct 2018 11:20 |
| Journal or Publication Title: |
Research and Perspectives on Development Practice |
| Publisher: |
Kimmage Development Studies Centre |
| Refereed: |
Yes |
| URI: |
|
| Use Licence: |
This item is available under a Creative Commons Attribution Non Commercial Share Alike Licence (CC BY-NC-SA). Details of this licence are available
here |
Repository Staff Only(login required)
 |
Item control page |
Downloads per month over past year
Origin of downloads
Altmetric
Altmetric