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    Host Country Systems and Harmonizing Donor Audit Requirements: A Case Study of Ghana

    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

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    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
    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

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