The Internal Audit Agency (IAA), an office of Government Machinery of Ghana, has praised the Wassa East District Assembly for its exemplary cooperation and commitment to accountability following a follow-up visit to assess the implementation of audit recommendations and evaluate the Audit Committee.
The exercise was carried out pursuant to Section 3(4) of the Internal Audit Agency Act 2003 (Act 658) and paragraph 18 of the Revised Guidelines for the Effective Functioning of Audit Committees. The visit sought to assess the status of implementation of recommendations contained in Internal Audit Reports for the second to fourth quarters of 2025, as well as evaluate the activities and effectiveness of the Assembly’s Audit Committee.
The IAA team was led by Ms. Gloria Dami Baah (Team Leader) and Mr. Michael Domertey. Upon arrival, they were warmly received by management of the Assembly, led by the District Coordinating Director, Mr. Evans Mark Andoh. In full compliance with the Agency’s request, the Assembly ensured the availability of all key personnel, relevant records, and documentary evidence on actions taken regarding previous audit recommendations.
Key officials of the Wassa East District Assembly who participated in the exercise included:
· Mr. Samuel Nyarko – District Internal Auditor
· Mr. Jibreal Afedzi – District Finance Officer
· Ms. Rita Stephanie Abiwu – District Development Planning Officer
· Ms. Adelaide Esi Korley – District Procurement Officer
· Mr. Elijah Kwaku Atta Quansah – District Social Welfare / Community Development Officer
. Mr. Richard Ackah – District Budget Analyst
· Mr. Patrick Acheampong – Assistant Director
Productive Engagement and Review
The IAA team conducted an entry conference with management, reviewed implementation files, and held interactive sessions with the Audit Unit, heads of departments, the Audit Committee Chairman, and the Secretary of the Audit Committee. Key areas assessed included:
· Timeliness and completeness of management responses to audit queries.
· Evidence of corrective actions on financial and operational control weaknesses.
· Frequency and quality of Audit Committee meetings and minutes.
· Independence and effectiveness of the Internal Audit Unit.
Audit Committee Meets High Standards
The IAA team officially acknowledged the outstanding cooperation of the Wassa East District Assembly throughout the exercise. The evaluation revealed that the Audit Committee meets quarterly as required, and minutes of meetings show active, robust discussions of audit reports—demonstrating a strong culture of oversight and internal accountability.
Assembly Reaffirms Commitment to Good Governance
In a positive conclusion to the visit, the Assembly management expressed deep appreciation for the oversight role of the Internal Audit Agency in promoting accountability, transparency, and good governance. Management reassured the IAA team of its unwavering commitment to fully implement all outstanding recommendations and to continue supporting the Audit Committee to function at the highest level.
The follow-up exercise has further strengthened the partnership between the IAA and the Wassa East District Assembly, setting a strong example for other districts across the region. With a clear roadmap for continuous improvement, the Assembly is poised to deepen its reputation as a model of transparent and responsible governance.
Credit: Emmanuel Enoch Eshun
AIA
