> Public Sector Auditing

Public Sector Auditing

We ensure timely, accurate filings so you can stay compliant and focus on your business.
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What We Do

Audit of Public
Sector Entities

The public sector operates under a unique set of accountability obligations. Citizens, oversight bodies, development partners, and Parliament all have a legitimate interest in how public funds are managed and reported. At Kissi Consult, we bring specialist expertise in the audit of government ministries, departments, agencies (MDAs), and non-governmental organisations operating within the Ghanaian public sector environment.

We understand the regulatory frameworks that govern public sector financial management in Ghana, including the Public Financial Management Act (PFMA), the Public Procurement Act, applicable guidelines from the Controller and Accountant-General’s Department, and the adoption of International Public Sector Accounting Standards (IPSAS). By combining this regulatory knowledge with strong audit expertise, we deliver audits that are technically sound, compliant with statutory requirements, and aligned with international public sector reporting standards

What We Offer

We help you achieve your goals with customized strategies, practical solutions, and hands-on execution to drive success.
Financial statement audits of government ministries, departments, and agencies (MDAs) prepared under IPSAS.
Compliance audits assessing adherence to the Public Financial Management Act (Act 1136) and related regulations.
Performance and value-for-money audits examining economy, efficiency, and effectiveness of public expenditure.
Audit of procurement processes and contract management in accordance with the Public Procurement Act
Audit of NGO financial statements and donor fund utilization, including compliance with donor reporting requirements
Preparation of independent audit reports suitable for submission to oversight bodies, development partners, and regulatory authorities

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Our Process

Key Benefits to Your Organisation

Public sector entities act as stewards of taxpayer funds and donor resources. The expectations of transparency, accountability, and value for money are therefore particularly high. Independent audits conducted in line with IPSAS and national financial management regulations enhance the reliability and comparability of financial reporting across the public sector. This provides Parliament, oversight bodies, development partners, and citizens with credible assurance that public resources are managed responsibly and used for their intended purposes.

Assurance to oversight bodies, Parliament, and development partners regarding the stewardship of public funds
Identification of compliance gaps with the PFMA, IPSAS reporting requirements, and procurement regulations
Improved financial reporting quality and alignment with International Public Sector Accounting Standards
Strengthened accountability and transparency in public financial management
Enhanced credibility with international development partners and donor agencies
Regulatory Compliance

Our audits are conducted in accordance with International Standards on Auditing (ISAs) and applicable professional and regulatory requirements in Ghana. We ensure that financial statements comply with International Financial Reporting Standards (IFRS) and meet statutory filing obligations under the Companies Act 2019 (Act 992) and other relevant regulatory frameworks.

Our Approach

We apply a risk-based audit methodology aligned with International Standards on Auditing.

Our audit procedures focus on areas of material risk, complex transactions, and critical financial reporting judgments.

We maintain open communication with management and those charged with governance to ensure transparency throughout the audit process.

Our recommendations are practical, tailored to your organisation, and designed to enhance financial reporting quality and internal control effectiveness.

Sector Expertise

Kissi Consult has extensive experience auditing organizations across multiple sectors, including financial services, manufacturing, public enterprises, NGOs, and professional services.

Our sector knowledge enables us to identify industry-specific risks and provide valuable insights that enhance financial governance and reporting.

WHO THIS IS FOR

Organizations required by law to have their financial statements audited annually under the Companies Act 2019 (Act 992) of Ghana, including limited liability companies, public enterprises, regulated entities, and other organizations seeking credible independent assurance over their financial statements.