The Internal Audit Agency (IAA) held a two-day Training of Trainers (ToT) session on International Public Sector Accounting Standards (IPSAS) and Global International Accounting Standards (GIAS) for its staff from 23rd to 24th September 2026, with a focus on sustainability reporting in the public sector.
In his opening remarks, the Director-General, Mr. Conrad Z. Dumbah, who joined virtually, welcomed participants and urged them to pay attention and actively engage in the sessions. The Ag. Director of Training, Research, Monitoring and Evaluation Directorate (TRME), Mr. Senanu K. Mensah, said the training was intended to equip staff with the requisite knowledge of IPSAS in relation to sustainability reporting and strengthen their capacity to apply and train others on the Standards.
The first day of the training was facilitated by Mr. Jerome Selorm Amuzu, a resource person from the Controller and Accountant-General’s Department (CAGD), who took participants through key IPSAS requirements, including the presentation of financial statements, accounting policies, disclosures, asset classification and related-party disclosures. He also highlighted the importance of understanding financial statement notes and the link between sustainability-related issues and financial reporting, particularly for internal auditors reviewing public sector entities.
On the second day, the training focused on sustainability reporting and its application in the public sector, covering key aspects of the relevant sustainability standards, public-sector materiality, performance metrics and reporting boundaries. Mr. Amuzu also guided participants on the role of internal auditors in reviewing sustainability-related risks, disclosures and controls, and applying the requirements when assessing public sector entities.
The training concluded with a practical exercise in which participants analysed sample sustainability disclosures against the requirements discussed during the sessions. The exercise enabled participants to identify gaps, assess the quality of disclosures and develop recommendations.
In his closing remarks, Mr. Mensah thanked participants for taking part in the training and urged them to apply the knowledge acquired in the upcoming rollout of IPSAS training for internal auditors of covered entities.