VOlUME 05 ISSUE 05 May 2026
Isaac Ahinsah-Wobil, CA, GCMA, CMA
African Research University
DOI : https://doi.org/10.58806/ijsshmr.2026.v5i5n12Google Scholar Download Pdf
ABSTRACT
The digitisation of public financial management in sub-Saharan Africa has outpaced the capacity of supreme audit institutions to exercise real-time oversight, creating structural vulnerabilities in accountability architectures. This article examines the design imperatives for an Integrated Audit Management Information System (AMIS) intended to bridge the technological disconnect between Ghana's Ghana Integrated Financial Management Information System (GIFMIS) and the retrospective audit methodologies of the Ghana Audit Service (GAS). Drawing on eighteen years of practitioner experience in public financial management, forensic auditing, and enterprise systems governance, the author proposes a four-module architecture encompassing real-time transaction monitoring, surcharge powers enhancement, procurement analytics, and fraud detection dashboards that align with international standards promulgated by the International Organisation of Supreme Audit Institutions (INTOSAI). The article advances three interconnected arguments. First, the constitutional mandate of the Auditor-General under Article 187 of Ghana's 1992 Constitution cannot be operationalised effectively without real-time data integration. Second, that value-for-money procurement audits require algorithmic cross-referencing of contract registries with expenditure records to detect collusion and overpricing. Third, that sustainable institutional reform necessitates capacity-building frameworks that transition auditors from sampling-based verification to continuous monitoring competencies. The proposed 24-month implementation roadmap, budgeted at GHS 96.2 million, is situated within Ghana's governance modernisation agenda and the conditionalities of its ongoing International Monetary Fund programme. The article concludes by situating Ghana's experience as a potential model for technology-enabled accountability across the African Continental Free Trade Area (AfCFTA) corridor
KEYWORDS:Public financial management; integrated audit systems; real-time governance; Ghana Audit Service; GIFMIS; forensic auditing; procurement analytics; technology-enabled accountability; INTOSAI; AfCFTA
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Cite this Article:Ahinsah-Wobil, I. (2026). Technology-Enabled Public Accountability: Designing an Integrated Audit Management Information System for Real-Time Governance Oversight in Ghana. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE HUMANITY & MANAGEMENT RESEARCHS, 5(5), 1018-1030. https://doi.org/10.58806/ijsshmr.2026.v5i5n12