- 10 Marks
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)
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