Repositioning and restructuring of public sector internal audit practice in Ghana for effectiveness by moving it from the conventional Pre-auditing to Risk-based Auditing in line with global standards.

Repositioning and restructuring of public sector internal audit practice in Ghana for effectiveness by moving it from the conventional Pre-auditing to Risk-based Auditing in line with global standards. 1. This led to the creation of a professional Internal Audit corps for Ghana's public sector. 1. The establishment of over 597 Audit Committees across the country and this has led to an improvement in internal control and financial management system for Ghana public sector institutions. Recently, 845 Audit Committees were inaugurated in the health sector. This will go a long way to saving funds and reducing infractions from the health sector and for the State in general. The Audit Committees also perform several advisory roles in line with paragraph 8.2 of the Guidelines for Audit Committees such as Financial Management, Risk Management Practice, Internal Control and Governance Processes, Compliance with Laws, Regulations, and Policies 1. Restored the dignity of public sector internal auditors in Ghana. 2. Improved reporting and compliance with the Public Financial Management Laws of Ghana. 3. Reduced “ghost names” and payroll irregularities in the public sector through consistent monthly payroll audit. 4. Successfully moved public sector internal auditing from pre-auditing to Risk-based auditing.