ABSTRACT
This study examines stakeholders’ perceptions of construction project auditing in Ghana, focusing on its role in promoting accountability, transparency, and value for money in infrastructure delivery. The purpose is to explore how stakeholders; contractors, consultants, auditors, and government officials view the effectiveness and implementation of project audits. A mixed-methods research approach, combining surveys and semi-structured interviews, was employed to gather data from industry actors across in Greater Accra Region. The findings reveal a general appreciation for the audit process, although concerns persist regarding audit independence, delayed interventions, and limited enforcement of recommendations. The study concludes that while stakeholders recognise the importance of project auditing, systemic challenges hinder its full potential. Recommendations include capacity-building for audit teams, integrating digital monitoring tools, and implementing policy reforms to enforce audit outcomes. The originality of this research lies in its stakeholder centered approach, which provides a nuanced understanding of construction project auditing within the Ghanaian context.
