Abstract:

Auditing in the public sector remains vital for accountability, transparency, financial integrity and economic growth. However, Ghana still faces challenges like procurement irregularities, fund misappropriation, cyber fraud, and weak enforcement of audit recommendations. Traditional audit methods are mainly manual reviews, retrospective reconciliations, and sampling hence are becoming less effective against complex financial crimes and digital fraud. This study conducts a systematic literature review of over 80 scholarly articles, institutional reports, and policy documents from 2015 to 2025. It also explores how digital forensics can improve public sector auditing in Ghana. Using global and African experiences, the review emphasizes the transformative role of technologies such as big data analytics, artificial intelligence, blockchain, and robotic process automation in detecting fraud, protecting public resources, and building trust. Findings show that while digital forensics offers a proactive, evidence-based way to detect fraud and promote accountability, Ghana faces systemic barriers- including limited technical expertise, weak legal frameworks, institutional resistance, and high implementation costs. The study recommends strategies for capacity building, technology investment, legal reforms, and cultural change in public institutions. Integrating digital forensics into Ghana’s audit system could reduce revenue losses, promote fiscal sustainability, and position Ghana as a regional leader in digital public accountability.