GHANA NATIONAL SERVICE SCHEME ACT - 1980 (ACT 426)
Section - 18 - Internal Auditor
(1) The Scheme shall have an Internal Auditor.
(2) Subject to the provisions of this Act, the Internal Auditor shall be responsible to the Director for the performance of his functions.
(3) As part of his functions under this Act the Internal Auditor shall, at intervals of three months, prepare a report on the internal audit work carried out by him during the period of three months immediately preceding the preparation of the report, and submit the report to the Director, and the Board shall meet as soon as possible to discuss the Internal Auditor's report.
(4) Without prejudice to the general effect of subsection (3) of this section, the Internal Auditor shall make in each report such observations as appear to him necessary as to the conduct of the financial affairs of the Scheme during the period to which the report relates.
(5) The Internal Auditor shall send a copy of each report prepared by him under this section to the President and also to each of the following:-
the Minister responsible for Finance and Economic Planning,
the Auditor-General, and Chairman and each member of the Board.