PUBLIC PROCUREMENT AUDIT PROCESS IN PRACTICE A CASE STUDY OF THE PUBLIC PROCUREMENT AUTHORITY OFFICE IN KUMASI AND THE PROCUREMENT UNIT OF THE KUMASI POLYTECHNIC

This study aimed at making information available on how public procurement audit is carried out in practice in Ghana’s public sector establishments. The coverage of this study is limited to the Northern Zonal Office of the Public Procurement Authority and the procurement unit of Kumasi Polytechnic. A survey was conducted on these two Ghanaian public sector institutions and responses were obtained with regards to the methods and procedures used in auditing public procurement activities. Five main stages of audits were outlined by the respondents, these stages are: audit notification; pre-audit meeting; auditing activities; exit conference; and presentation of audit report. Main auditing activities include: interviewing relevant stakeholders; documentary audits; questionnaires; and various discussions with all those whose information are relevant to the audit exercise. Findings also indicate that: public procurement entities are audited at least once every year; the Ghana Audit Service are the main auditors of public entities; and the procurement audit process is relatively easy and simple from the point of view of the auditees