Question Tag: Public Accountability

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PSAF – Nov 2016 – L2 – Q3c – Public expenditure and financial accountability framework.

Discuss four policy objectives ensuring adherence to public accountability principles by government institutions.

Question

Public accountability requires clear definition of responsibilities of public officials and a clear understanding of relationships between public officials and stakeholders on the need for transparency and accountability.
Required:
Discuss FOUR policy objectives of government that ensure that government institutions adhere to the principles of public accountability. (4 marks)

Answer

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Tags: Governance, Government Institutions, Policy Objectives, Public Accountability, Transparency
Level: Level 2

Topic: Public expenditure and financial accountability framework
Series: NOV 2016

PSAF – Nov 2016 – L2 – Q5e – Public expenditure and financial accountability framework

Discuss how the Controller and Accountant-General ensures public accountability.

Question

“There shall be appointed in accordance with Article 195 of the 1992 Constitution, a Controller and Accountant-General who is responsible to the Minister of Finance.”Required:
Discuss how the Controller and Accountant-General ensures public accountability. (3 marks)

Answer

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Tags: Controller and Accountant General, ICAG, Public Accountability
Level: Level 2

AAA – May 2021 – L3 – Q4a – Reporting | Government external audit and public accountability

Discuss additional guidance for public sector auditors on the use of emphasis of matter paragraphs in audit reports according to ISSAI 1706 (Revised).

Question

ISSAI 1706 (Revised) provides the requirements for an auditor who, having formed an opinion on the financial statements, has determined that it is necessary to draw users’ attention, by way of clear additional communication in the auditor’s report, to:

(a) A matter, although appropriately presented or disclosed in the financial statements, that is of such importance that it is fundamental to users’ understanding of the financial statements; or (b) As appropriate, any other matter relevant to users’ understanding of the audit, the auditor’s responsibilities, or the auditor’s report.

Required:

What additional guidance for public sector auditors relates to “Emphasis of Matter Paragraphs” in the Auditor’s Report? (10 marks)

Answer

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Tags: Audit Reporting, Emphasis of Matter, ISSAI 1706, Public Accountability, Public Sector Audit
Level: Level 3

Topic: Government external audit and public accountability, Reporting
Series: MAY 2021

AAA – Nov 2019 – L3 – Q4a – Government External Audit

Assess the role of Parliament in ensuring judicious use of resources and proper accountability.

Question

The framers of the 1992 Republican Constitution of Ghana realised that the Controller and Accountant General and the Auditor- General alone cannot completely ensure the proper use and accountability of resources of Ghana. It is in this vein that Parliament has also been assigned some responsibility in the respect.

Required:

Assess the role of Parliament under the constitution in ensuring judicious use of the resources and proper accountability. (10 marks)

Answer

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Tags: Constitution, Parliament, Public Accountability, Public Resources
Level: Level 3

Topic: Government external audit and public accountability
Series: NOV 2019

AAA – Nov 2017 – L3 – Q4a – Public Sector Audit

Assess the causes of the Auditor General's frustration with recurring financial irregularities and recommend solutions.

Question

The Auditor General’s 2011 Report expressed grave frustration about what it considered to be the widespread misuse of government funds. In 2011 alone, Ghana was estimated to have lost approximately GH¢173,174,541 as a result of financial irregularities.

The Auditor General expressed his frustration in the following terms:

“The cataloguing of financial irregularities in my Report on MDAs and Other Agencies has become an annual ritual that seems to have no effect because affected MDAs are not seen to be taking any effective action to address the basic problems of lack of monitoring and supervision and non-adherence to legislation put in place to provide effective financial management of public resources. This situation has not changed; it keeps recurring year after year to date.”

Required:
Critically examine the Auditor General’s frustration by assessing the possible causes and recommend solutions to overcome the problem. (10 marks)

Answer

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Tags: Auditor General, Financial Irregularities, Government Audit, Public Accountability
Level: Level 3

Topic: Public sector audit

AAA – May 2020 – L3 – Q4b -Government external audit and public accountability, Public sector audit

Discuss the role of performance audit and the Auditor-General’s concerns in auditing the construction of the Greater Accra Regional Hospital.

Question

The Auditor-General has a responsibility to ensure that government business is being performed in a manner which will bring development and benefits to the citizens. Various aspects of the conduct of government business will engage the attention of the Auditor-General, for example execution of contracts for the construction of a regional hospital.

Required: i) Briefly discuss what performance audit entails? (2 marks)

ii) In carrying out the performance audit, evaluate the THREE (3) main factors that the Auditor-General will be concerned with in relation to the construction of the Greater Accra Regional Hospital. (8 marks)

(Total: 10 marks)

Answer

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Tags: Auditor General, Economy, Effectiveness, Efficiency, Government Projects, Performance Audit, Public Accountability, Regional Hospital
Level: Level 3

Topic: Government external audit and public accountability, Public sector audit
Series: MAY 2020

AAA – May 2020 – L3 – Q4a – Government external audit and public accountability

Analyze the role and constitutional status of the Auditor-General of Ghana in ensuring public accountability to combat corruption.

Question

a) Among the factors hindering the development of third-world countries is corruption. Corruption has been an obstacle for doing business in many countries. It occurs often in locally funded contracts and several measures have been adopted to curb it but it still persists. One of such measures is the creation of the office of the Auditor-General in many countries.

Required:
Assess the role and constitutional status of the Auditor-General of Ghana in ensuring public accountability as a means of fighting corruption.
(10 marks)

Answer

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Tags: Auditor General, Constitutional Role, Corruption, Government Audit, Public Accountability
Level: Level 3

Topic: Government external audit and public accountability
Series: MAY 2020

PSAF – May 2016 – L2 – Q4a – The context of public financial management

This question discusses the concept of public accountability and mechanisms to ensure it in the public sector.

Question

a) i) What is public accountability?

ii) Explain THREE mechanisms for ensuring public accountability in the public sector.

Answer

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Tags: Financial management, Mechanisms, Public Accountability, Public Sector
Level: Level 2

Topic: The context of public financial management
Series: MAY 2016

PSAF – May 2016 – L2 – Q2c – Public sector fiscal planning and budgeting

Explanation of the budget's role as a management tool for public accountability.

Question

i) Explain any THREE types of relationships between Government policy and the annual budget. (3 marks)

ii) Explain FOUR reasons why the budget is regarded as a management tool for public accountability. (4 marks)

Answer

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Tags: Budgeting, Management Tools, Public Accountability
Level: Level 2

Topic: Public sector fiscal planning and budgeting
Series: MAY 2016

AAA – Nov 2018 – L3 – Q4b – Public sector audit

Discussion on mandatory and advisory roles of audit committees under the Public Financial Management Act.

Question

Under the Public Financial Management Act, Audit Committees are required to play important roles in corporate governance and accountability.

Required:
Discuss FIVE (5) mandatory roles and responsibilities and FIVE (5) advisory roles and responsibilities of Audit Committees that may contribute to Corporate Governance and Accountability. (10 marks)

Answer

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Tags: Audit Committees, Corporate Governance, Public Accountability
Level: Level 3

Topic: Public sector audit
Series: NOV 2018

PSAF – Nov 2016 – L2 – Q3c – Public expenditure and financial accountability framework.

Discuss four policy objectives ensuring adherence to public accountability principles by government institutions.

Question

Answer

Find Related Questions by Tags, levels, etc.

Tags: Governance, Government Institutions, Policy Objectives, Public Accountability, Transparency
Level: Level 2

Topic: Public expenditure and financial accountability framework
Series: NOV 2016

PSAF – Nov 2016 – L2 – Q5e – Public expenditure and financial accountability framework

Discuss how the Controller and Accountant-General ensures public accountability.

Question

Answer

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Tags: Controller and Accountant General, ICAG, Public Accountability
Level: Level 2

AAA – May 2021 – L3 – Q4a – Reporting | Government external audit and public accountability

Discuss additional guidance for public sector auditors on the use of emphasis of matter paragraphs in audit reports according to ISSAI 1706 (Revised).

Question

Required:

What additional guidance for public sector auditors relates to “Emphasis of Matter Paragraphs” in the Auditor’s Report? (10 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Audit Reporting, Emphasis of Matter, ISSAI 1706, Public Accountability, Public Sector Audit
Level: Level 3

Topic: Government external audit and public accountability, Reporting
Series: MAY 2021

AAA – Nov 2019 – L3 – Q4a – Government External Audit

Assess the role of Parliament in ensuring judicious use of resources and proper accountability.

Question

Required:

Assess the role of Parliament under the constitution in ensuring judicious use of the resources and proper accountability. (10 marks)

Answer

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Tags: Constitution, Parliament, Public Accountability, Public Resources
Level: Level 3

Topic: Government external audit and public accountability
Series: NOV 2019

AAA – Nov 2017 – L3 – Q4a – Public Sector Audit

Assess the causes of the Auditor General's frustration with recurring financial irregularities and recommend solutions.

Question

The Auditor General expressed his frustration in the following terms:

Required:
Critically examine the Auditor General’s frustration by assessing the possible causes and recommend solutions to overcome the problem. (10 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Auditor General, Financial Irregularities, Government Audit, Public Accountability
Level: Level 3

Topic: Public sector audit

AAA – May 2020 – L3 – Q4b -Government external audit and public accountability, Public sector audit

Discuss the role of performance audit and the Auditor-General’s concerns in auditing the construction of the Greater Accra Regional Hospital.

Question

Required: i) Briefly discuss what performance audit entails? (2 marks)

(Total: 10 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Auditor General, Economy, Effectiveness, Efficiency, Government Projects, Performance Audit, Public Accountability, Regional Hospital
Level: Level 3

Topic: Government external audit and public accountability, Public sector audit
Series: MAY 2020

AAA – May 2020 – L3 – Q4a – Government external audit and public accountability

Analyze the role and constitutional status of the Auditor-General of Ghana in ensuring public accountability to combat corruption.

Question

Required:
Assess the role and constitutional status of the Auditor-General of Ghana in ensuring public accountability as a means of fighting corruption.
(10 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Auditor General, Constitutional Role, Corruption, Government Audit, Public Accountability
Level: Level 3

Topic: Government external audit and public accountability
Series: MAY 2020

PSAF – May 2016 – L2 – Q4a – The context of public financial management

This question discusses the concept of public accountability and mechanisms to ensure it in the public sector.

Question

a) i) What is public accountability?

ii) Explain THREE mechanisms for ensuring public accountability in the public sector.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Financial management, Mechanisms, Public Accountability, Public Sector
Level: Level 2

Topic: The context of public financial management
Series: MAY 2016

PSAF – May 2016 – L2 – Q2c – Public sector fiscal planning and budgeting

Explanation of the budget's role as a management tool for public accountability.

Question

i) Explain any THREE types of relationships between Government policy and the annual budget. (3 marks)

ii) Explain FOUR reasons why the budget is regarded as a management tool for public accountability. (4 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Budgeting, Management Tools, Public Accountability
Level: Level 2

Topic: Public sector fiscal planning and budgeting
Series: MAY 2016

AAA – Nov 2018 – L3 – Q4b – Public sector audit

Discussion on mandatory and advisory roles of audit committees under the Public Financial Management Act.

Question

Under the Public Financial Management Act, Audit Committees are required to play important roles in corporate governance and accountability.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Audit Committees, Corporate Governance, Public Accountability
Level: Level 3

Topic: Public sector audit
Series: NOV 2018

Question Tag: Public Accountability

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PSAF – Nov 2016 – L2 – Q3c – Public expenditure and financial accountability framework.

Discuss four policy objectives ensuring adherence to public accountability principles by government institutions.

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PSAF – Nov 2016 – L2 – Q5e – Public expenditure and financial accountability framework

Discuss how the Controller and Accountant-General ensures public accountability.

You're reporting an error for "PSAF – Nov 2016 – L2 – Q5e – Public expenditure and financial accountability framework"

AAA – May 2021 – L3 – Q4a – Reporting | Government external audit and public accountability

Discuss additional guidance for public sector auditors on the use of emphasis of matter paragraphs in audit reports according to ISSAI 1706 (Revised).

You're reporting an error for "AAA – May 2021 – L3 – Q4a – Reporting | Government external audit and public accountability"

AAA – Nov 2019 – L3 – Q4a – Government External Audit

Assess the role of Parliament in ensuring judicious use of resources and proper accountability.

You're reporting an error for "AAA – Nov 2019 – L3 – Q4a – Government External Audit"

AAA – Nov 2017 – L3 – Q4a – Public Sector Audit

Assess the causes of the Auditor General's frustration with recurring financial irregularities and recommend solutions.

You're reporting an error for "AAA – Nov 2017 – L3 – Q4a – Public Sector Audit"

AAA – May 2020 – L3 – Q4b -Government external audit and public accountability, Public sector audit

Discuss the role of performance audit and the Auditor-General’s concerns in auditing the construction of the Greater Accra Regional Hospital.

You're reporting an error for "AAA – May 2020 – L3 – Q4b -Government external audit and public accountability, Public sector audit"

AAA – May 2020 – L3 – Q4a – Government external audit and public accountability

Analyze the role and constitutional status of the Auditor-General of Ghana in ensuring public accountability to combat corruption.

You're reporting an error for "AAA – May 2020 – L3 – Q4a – Government external audit and public accountability"

PSAF – May 2016 – L2 – Q4a – The context of public financial management

This question discusses the concept of public accountability and mechanisms to ensure it in the public sector.

You're reporting an error for "PSAF – May 2016 – L2 – Q4a – The context of public financial management"

PSAF – May 2016 – L2 – Q2c – Public sector fiscal planning and budgeting

Explanation of the budget's role as a management tool for public accountability.

You're reporting an error for "PSAF – May 2016 – L2 – Q2c – Public sector fiscal planning and budgeting"

AAA – Nov 2018 – L3 – Q4b – Public sector audit

Discussion on mandatory and advisory roles of audit committees under the Public Financial Management Act.

You're reporting an error for "AAA – Nov 2018 – L3 – Q4b – Public sector audit"

PSAF – Nov 2016 – L2 – Q3c – Public expenditure and financial accountability framework.

Discuss four policy objectives ensuring adherence to public accountability principles by government institutions.

You're reporting an error for "PSAF – Nov 2016 – L2 – Q3c – Public expenditure and financial accountability framework."

PSAF – Nov 2016 – L2 – Q5e – Public expenditure and financial accountability framework

Discuss how the Controller and Accountant-General ensures public accountability.

You're reporting an error for "PSAF – Nov 2016 – L2 – Q5e – Public expenditure and financial accountability framework"

AAA – May 2021 – L3 – Q4a – Reporting | Government external audit and public accountability

Discuss additional guidance for public sector auditors on the use of emphasis of matter paragraphs in audit reports according to ISSAI 1706 (Revised).

You're reporting an error for "AAA – May 2021 – L3 – Q4a – Reporting | Government external audit and public accountability"

AAA – Nov 2019 – L3 – Q4a – Government External Audit

Assess the role of Parliament in ensuring judicious use of resources and proper accountability.

You're reporting an error for "AAA – Nov 2019 – L3 – Q4a – Government External Audit"

AAA – Nov 2017 – L3 – Q4a – Public Sector Audit

Assess the causes of the Auditor General's frustration with recurring financial irregularities and recommend solutions.

You're reporting an error for "AAA – Nov 2017 – L3 – Q4a – Public Sector Audit"

AAA – May 2020 – L3 – Q4b -Government external audit and public accountability, Public sector audit

Discuss the role of performance audit and the Auditor-General’s concerns in auditing the construction of the Greater Accra Regional Hospital.

You're reporting an error for "AAA – May 2020 – L3 – Q4b -Government external audit and public accountability, Public sector audit"

AAA – May 2020 – L3 – Q4a – Government external audit and public accountability

Analyze the role and constitutional status of the Auditor-General of Ghana in ensuring public accountability to combat corruption.

You're reporting an error for "AAA – May 2020 – L3 – Q4a – Government external audit and public accountability"

PSAF – May 2016 – L2 – Q4a – The context of public financial management

This question discusses the concept of public accountability and mechanisms to ensure it in the public sector.

You're reporting an error for "PSAF – May 2016 – L2 – Q4a – The context of public financial management"

PSAF – May 2016 – L2 – Q2c – Public sector fiscal planning and budgeting

Explanation of the budget's role as a management tool for public accountability.

You're reporting an error for "PSAF – May 2016 – L2 – Q2c – Public sector fiscal planning and budgeting"

AAA – Nov 2018 – L3 – Q4b – Public sector audit

Discussion on mandatory and advisory roles of audit committees under the Public Financial Management Act.

You're reporting an error for "AAA – Nov 2018 – L3 – Q4b – Public sector audit"

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