The Institute of Chartered Accountants, Ghana (ICAG) has called for stronger constitutional protection for the Auditor-General, the Internal Audit Agency, and the State Interests and Governance Authority (SIGA). According to ICAG, these institutions remain vulnerable to political interference under current legal arrangements. This call was made by Dr. Valentin Kwasi Mensah, Vice Dean of the ICAG Corporate Governance Faculty, at a virtual faculty lecture on September 24, 2026.
The lecture, which discussed the report of the Constitutional Review Committee (CRC), the Government's Position Paper, and accountancy practice in Ghana, brought together notable figures, including Professor Henry Kwasi Prempeh, Chairman of the CRC and Executive Director of the Centre for Democratic Development-Ghana (CDD-Ghana), and Eric Oduro Osae, Chief Executive Officer of ICAG and former Director-General of the Internal Audit Agency. Dr. Mensah emphasized that the office of the Auditor-General, although established under the 1992 Constitution, lacks detailed provisions to protect its independence.
Dr. Mensah cited the case of former Auditor-General Daniel Yaw Domelevo, who was forced into retirement in 2020 following a dispute with the Audit Service Board over his age and nationality. This case highlights the need for clearer constitutional provisions governing the office. Dr. Mensah proposed that the Constitution should require the Auditor-General to be a qualified accountant, provide for a secure tenure, and establish a transparent appointment process involving the Council of State.
Additionally, Dr. Mensah called for budgetary autonomy for the office of the Auditor-General. He also raised concerns about the recovery of financial irregularities identified by the Auditor-General and reported to Parliament's Public Accounts Committee (PAC). Many of the sums flagged in audit reports were not recovered, emphasizing the need for stronger constitutional safeguards.
Regarding the Internal Audit Agency, Dr. Mensah noted that it currently operates under the Internal Audit Agency Act, 2003 (Act 658), and is not protected by the Constitution. He welcomed the government's proposal to give the agency constitutional status, which would protect its independence, access to information, and reporting duties under the Constitution.
On SIGA, Dr. Mensah noted that the CRC had proposed constitutional status for the authority, but the government rejected this proposal. Despite this, Dr. Mensah emphasized that SIGA's state ownership reports indicate that many state-owned enterprises fail to file financial statements or sign performance contracts as required by law, supporting the need for stronger constitutional safeguards.
The Chief Executive Officer of ICAG, Eric Oduro Osae, backed giving the Internal Audit Agency constitutional status, describing it as potentially beneficial for Ghana's public financial management systems. He also supported the government's decision to retain SIGA under statute, provided corporate governance rules were strengthened. Professor H. Kwasi Prempeh noted that the CRC considered the risk posed by state-owned enterprises to the economy sufficient to warrant constitutional protection.
Key points
- ICAG calls for stronger constitutional protection for Auditor-General, Internal Audit Agency, and SIGA.
- The institutions are vulnerable to political interference under current legal arrangements.
- Clearer constitutional provisions are needed to protect the independence of these institutions.
