Systematic Literature Review of Audit Irregularities in Ghana’s Public Sector

Abstract

Purpose: This paper seeks to carry out a systemic literature review on audit irregularities in the Ghanaian public sector, which highlights four thematic areas, institutional and governance failures, auditor capacity and ethical standards, internal controls and risk management, and accountability, transparency, and public involvement. Methodology: The paper utilized systemic literature review (SLR) approach to evaluate critically, integrate, and analyze already published studies in contents about audit irregularities in Ghana public sectors using empirical and conceptual studies. The searchers methodology was reflected in a search of scholarly articles both peer-reviewed journals and institutional repositories utilising electronic databases. An inclusion criteria were formulated with respect to articles published in 2004 to 2025, in English, and address Ghana or the African countries. Findings: It was found that audit irregularities in Ghana in its political system are fueled by political interference, weak institutional structures, lack of a strong audit independence, and the lack of technical capacity. The internal control systems tend to be incomplete or not working and the lapses in ethical standards of audit professionals further dilute the accountability to the people. Technological innovations and reforms in the ways of public financial management have been promising solutions but it has been evenly deployed. Unique Contribution to Theory, Policy and Practice: These conclusions discourage the fact that there is an immediate necessity to reform the audit process in the Ghanaian public administration on a system-wide basis. Real solutions are strengthening institutional independence of the audit organizations, improving auditor education and ethical behavior, adding digital instruments to audit practice, and introduction participatory governance to facilitate accountability. The study offers a point of reference to policymakers, audit institutions, and development partners for improving governance and financial integrity.