The role of forensic auditing in addressing public sector procurement irregularities in Ghana

Procurement-related irregularities continue to undermine transparency, accountability, and effective public financial management in many African countries, particularly within the public sector. Despite regulatory reforms and conventional auditing mechanisms, procurement fraud, corruption, and financial misconduct remain persistent challenges in Ghana and other developing economies. This study systematically reviews existing literature on the role of forensic auditing in addressing procurement-related irregularities, with particular focus on Ghana’s public sector and evidence from selected African countries. Scholarly publications published between 2016 and 2025 were retrieved from Google Scholar, Scopus, and Crossref databases using the Publish or Perish software. Following the screening and eligibility assessment process, twenty (20) relevant studies were selected and analyzed thematically. The findings reveal that forensic auditing significantly contributes to fraud detection, fraud prevention, procurement efficiency, transparency, and accountability when effectively implemented. Evidence from countries such as Nigeria, Zimbabwe, and South Africa indicates that forensic auditing enhances procurement accuracy, improves value-for-money practices, and strengthens anti-corruption efforts within public institutions. However, the review also reveals that the adoption and effectiveness of forensic auditing in Ghana and some other African countries remain limited due to weak forensic infrastructure, inadequate professional expertise, low institutional support, bureaucratic inertia, and insufficient policy implementation. The study concludes that forensic auditing represents an important complementary mechanism to traditional auditing in combating procurement-related corruption and financial irregularities within the public sector. The study recommends stronger institutional support for forensic auditing, investment in forensic education and training, policy reforms to encourage wider adoption, and enhanced collaboration between audit institutions and anti-corruption agencies. The study contributes to existing literature by synthesizing recent empirical evidence on forensic auditing and highlighting its governance and anti-corruption implications for Ghana and other developing economies.