UNIVERSITY OF EDUCATION, WINNEBA

SCHOOL OF BUSINESS

DEPARTMENT OF ACCOUNTING

A REPORT ON INDUSTRIAL ATTACHMENT/INTERNSHIP UNDERTAKEN AT

GHANA AUDIT SERVICE, BOLGATANGANGA REGIONAL OFFICE, BOLGA.

NAME 0F INTERN AND INDEX NO: SALIFU MOHAMMED KAMIL (5151550113)

ATTACHMENT PERIOD : 13TH SEPTEMBER, - 31ST DECEMBER, 2018.

SUPERVISOR : RICHMOND SAM QUARM

THIS INTERNSHIP/ INDUSTRIAL ATTACHMENT REPORT IS PRESENTED T0 THE

INDUSTRIAL ATTACHMENT UNIT, SCHOOL OF BUSINESS, UNIVERSITY OF

EDUCATION, WINNEBA IN PARTIAL FULFILLMENT OF THE REQUIREMENTS

FOR THE AWARD OF A DEGREE OF BACHELOR OF BUSINESS

ADMINISTRATION - ACCOUNTING.
TABLE OF CONTENT

ACKNOWLEDGEMENT ........................................................... Error! Bookmark not defined.i

1.0 INTRODUCTION ...................................................................Error! Bookmark not defined.

1.1 Background of the Organization ..........................................Error! Bookmark not defined.

1.2 Mandate of the Service .........................................................Error! Bookmark not defined.

1.3 Department ...........................................................................Error! Bookmark not defined.

1.4 Vision Statement ..................................................................Error! Bookmark not defined.

1.5 Mission .................................................................................Error! Bookmark not defined.

1.6 Core Values ..........................................................................Error! Bookmark not defined.

2.0 INTERNSHIP OBJECTIVES ..................................................Error! Bookmark not defined.

3.0 DUTIES AND RESPONSIBILTIES .......................................Error! Bookmark not defined.

4.0 ACHIEVEMENT OF THE PROGRAM .................................Error! Bookmark not defined.

5.0 HOW THE ORGANIZATION WILL REMEMBER ME ......Error! Bookmark not defined.

6.0 CHALLENGES OF THE INTERNSHIP PROGRAM ...........Error! Bookmark not defined.

7.0 CONCLUSION ........................................................................Error! Bookmark not defined.

8.0 RECOMMENDTIONS ............................................................Error! Bookmark not defined.

8.1 To the school ........................................................................Error! Bookmark not defined.

8.2 To the institution ..................................................................Error! Bookmark not defined.

This internship program and its report would not have been successful without the grace of the

Almighty Allah. And for that matter my first acknowledgement goes to the Almighty Allah

(God) for giving me the strength and guiding me through successful.

My appreciation also goes to Rev. Fr. Prof. Anthony Afful Broni (Vice Chancellor, UEW) and

all the management team of the University of Education, Winneba who made it possible for me

to step into the corporate world to acquaint and equip myself with the realities, ethics, methods

and skill requirement and experience in the work situation.

I wish to express my heartfelt gratitude to Mr. Larnyoh .the Regional Auditor, Mr. C.K. Gbeli

my supervisor and all the staffs of Ghana Audit Service, Regional Office, Bolgatanga, for taking

time out of their busy schedules to attend to my progress in the discharge of my tasks and for the

immense advice, assistance and guidance notwithstanding the opportunity given to me to acquire

professional experience during my stay with them.

I am also highly indebted to my parents, Mr. Adam Salifu and Mrs. Salifu Mariama, my siblings

and to all my family members for their immense support in all aspects.

I will also like to thank my supervising lecturer Mr. Sam Quarm for making out time to come all

the way to my duty post and all the inconveniences he went through to come and supervise me

My last appreciation goes to all my colleague interns who stood by me in times of need and

made this period a success

God bless you all.

This report displays extensively, all the activities carried out during my internship period at the

Ghana Audit Service, Bolgatanga Regional Office which is a program for 2018/2019 academic

year.

Internship program is a semester course for all final year of the School of Business of the

University Of Education, in partial fulfillment of the university’s curriculum for the award of

Bachelor of Business Administration (Accounting).

During this period, students are allowed to work within their own selective industries by

combining the academic work with the industrial work to gain additional practical experience to

complete their course in the university. Each student is to be assessed at the institution he/she is

performing his/her internship on his/her performance by a supervising lecturer from the

University and the immediate supervisor at that particular industry. The internship program

lasted for four months.

It also seeks to provide students with the opportunity to apply their academic knowledge in real

work situation, access their interest in the occupation they intend to choose, expose them to

work methods and ethics which are not taught in class and to provide access to product and

equipment normally not available in the University.

Aside these, it is also aimed at enlisting and strengthening employers involvement in

institutional activities and in the entire educational process of preparing the student for

employment.
1.1 Background of the Organization

Audit Service was established in 1910 by the colonial government and was called the Audit

Department. It was headed by a Director. In the 1950s, the name was changed to Auditor-

General’s Department.

On 22nd August 1969, the constitution of the 2nd Republic converted the department into the

Audit Service headed by an Auditor-General. This was to increase the degree of independence of

the Service.

1.2 Mandate 0f the Service

Audit Service of Ghana is a constitutional body under the direction of a seven (7) member

governing board. The Service is headed by the Auditor General who is mandated to audit the

public accounts of Ghana and all public offices including Metropolitan, Municipal and District

Assemblies, Public Corporations and Organisations established by an Act of Parliament and

report the findings to Parliament. Audit Service is therefore the monitoring and accountability

organ of the state, and the Supreme Audit Institution (SAI) of Ghana.

The 1969 Constitution made it an oversight body to promote good governance, ensure

accountability and transparency in the Public Sector and Article 187 (2) of the 1992 Constitution

reaffirms this position. Thus, Audit Service is the only institution mandated by the Constitution

to monitor the use and management of all public funds and report to Parliament.
1.3 Departments

The Audit Service is made up of five (5) departments. A Deputy Auditor-General (DAG) heads

each department. These departments are:

 Central Government Audit Department (CGAD)

 Commercial Audit Department (CAD)

 Educational Institutions and District Assemblies (EIDA)

 Performance Audits Department (PAD)

 Finance and Administration (F&A)

 Other Units

1.4 Vision Statement

Our vision is to become a world class Supreme Audit Institution, delivering professional,

excellent and cost-effective auditing services.

1.5 Mission Statement

We promote good governance, transparency, accountability and probity in Ghana’s public

financial management system by auditing to recognized international standards and reporting our

audit results and recommendations to Parliament.

 To observe and participate in business operations and decision making

 To apply business concepts and theories to real world decision making

 To develop and improve business skills in communication and technology

 To meet professional role models and potential mentors who can guide and support me

 To develop and improve myself by working with others to achieve set goals(team player)

 To expand network of professional relationships and contact.

3.0 DUTIES AND RESPONSIBILITIES

 Posting and Casting of accounts

 Audit payroll head count

 Extraction of certain accounts

 Audit of stores

 Printing of documents

 Typing of documents

 Making of photocopies

DESCRIPTION OF INTERNSHIP

13th September, 2018 was the day i commenced my internship program at the Ghana Audit

Service, Bolgatanga Regional office. As an intern and new to the department, i went through a
short interview with the Regional Auditor in the person of Mr. Larnyoh, since he was new and

the old boss who interviewed me before giving me the opportunity was transferred. He later

introduced me to my mentor in the person of Mr. C.K.Gbeli who happens to be the head of

District A, one of the districts of the department in the region who received me warmly like his

own son and took me to his office to officially welcome me. He also later took me to his team in

the general office where i met Mr. Yussif, Mr. seidu, Mrs. Hellena, Mrs. Philomina, he told me

they were my new superiors and i would be working with them as a team.

Audit service staffs are divided into two in the office, Audit Field Staffs and Audit Support

Staffs. Audit Field Staffs are those staffs that perform the audit procedures outside the CPAs

office whilst Audit Support Staffs are those who provide assistance to the field staffs at the CPAs

office, administrators, secretaries, drivers etc. are staffs under support I was part of the field

staffs as an Assistant Audit Field Staff.

My internship program started slowly at first because the first month was my first time working

in the regional office and working with different set of people. To add to, i join in the period

where they were no much work to be done and had to always sit in the office from morning till

evening as a field worker, but only had something to do when there is typing and photocopies to

be done in the office.

My first duty came when I went on a field trip to the National Disaster Management

Organization(NADMO) with Mr. Yussif and Mrs. Philomina in the next month. Because this

was my first assignment, I was asked to do posting and casting of the payment vouchers and

cashbook.
Posting is the process of ensuring that all transactions recorded in the payment voucher are

found or recorded in the cashbook (ensuring that the double entry system is completed by tracing

ledger transactions to their subsidiary books)

Casting on the other hand refers to the checking of additions of books of accounts and financial

statements. That is recalculating the figures in the books of accounts to be sure that all the

addition was done right.

These jobs are normally performed by junior auditors. I was in charge of these, because I was the

only junior auditor with them. So they gave me those duties to carry out as they were also

dealing with more complex issues like the examinations of the accounts and rising of

observations.

We were still on this exercise when the Auditor General came and launched the audit payroll

head count at the Regional Coordinating Council (RCC), Bolgatanga. After the program was

launched successfully, there was the need to engage staffs in the department to carry out the

exercise. I was fortunate and was chosen as one of the staffs to go and do the exercise. I was

assigned to Talensi, a District in Bolgatanga where I worked with Mr. Abdul Hamid from Accra

and Mr. Alhassan from Sunyani. The exercise took seven days including weekends.

After completing the exercise successfully, I and my superiors went back to the National

Disaster Management Organization (NADMO) regional office to complete the work that was left

to be completed.
We went back to the office where I assisted my superiors with the typing of the drafted

observations, drafted management letter and printing of the documents that were to be printed

that were to be done in the office and not on field.

I also had the opportunity to go on another field trip to the Nabdam District Assembly, another

District in Bolgatanga. The team I went with to undertake this exercise was Mrs. Hellena, Mr.

Seidu and Mr. Godwin. I had a lot of work here as I was then familiar with the work and the

environment. With this exercise, I first posted and casted the People with Disability (PWD)

account, extracted contracts, extracted fuel and worked on stores with the help of my superiors.

Extraction is where you list all the items you are to extract from the books of account. Example

extracting of fuel from People with Disability (PWD) account will be listing all the fuel

purchased in that account, using date of purchase, litters purchased, amount, vehicle number etc.

I also worked on the stores account with the help my superiors. Stores here refers to the items

that comes in the Assembly, maintained and is used in the running of Assembly’s activities,

example pens, A4 sheets, printers etc. The stores are managed by a store keeper, he receives all

the items that come to the Assembly, record them into his books, and also distributes them to the

department in need within the Assembly through a requisition.

I first posted the stores using the store ledger and the store receipt voucher (SRV) and store issue

voucher (SIV), after that you list all the items that were not posted in the store ledger as items

received or issued but not recorded into ledger account and those not posted in the Store Receipt

Voucher (SRV) and Store Issue Voucher (SIV) as items received or issued not recorded. You

raise observations concerning those unposted items. When it comes to store verification, you
make a list of all the store items, number of issues and remaining balances in a sheet, with the

help of the store keeper , you go around and check whether the balances you have on the list

correspond to what they actual have (that is balance in books equal balance in reality).

This was my last exercise in the office as it was much closer to Christmas and the office went on

a break. My internship program was supposed to end on the 31st of December 2018, but delayed

due to the break which came early before that date so I officially ended my internship program

on the 8th of January, 2019 after the break.

4.0 ACHIEVEMENTS OF THE INTERNSHIP PROGRAM

The internship program has greatly impacted my life by, giving me a chance to acquaint myself

with realities on the ground and an insight into the corporate world

 The internship program have helped me to working to deadlines, work under pressure

 It has also helped me become a better team player

 The internship program has also helped me improve upon my communication skills

5.0 HOW THE ORGANIZATION WILL REMEMBER ME

Dedication and hard work were my qualities during the internship program, with this I know the

organization will remember me base on how hard working I was.

6.0 CHALLENGES OF THE INTERNSHIP PRORAM

far from where I resided

o Idleness and boredom was also challenges I faced during my first month in the office as I

always go and sit from morning till closing time

7.0 CONCLUSION

Internship program is a laudable idea and program of the university which must be

supported to mature from strength to strength. The internship program has given me the

opportunity to apply theoretical knowledge in real work situation by realizing that

principles as well as the professional ethics of management are being practiced at the

work place. In a nutshell, I have obtained the experience needed to step into the job

market

8.0 RECOMMENDATION

8.1 To the School

 The university should have a link or collaborate with other institutions so final year

students can get places to do their internship with ease.

8.2 To the Organization

principles and practices they learnt in school.