The Auditor General is senior public servant mandated by the pdf SI Constitution 1978 (437 KB) to audit all financial records and systems of public entities and produce reports on those audits. These entities include Government Ministries, Provincial Governments, State Owned Enterprises (SOEs) and Statutory Bodies.
The Auditor General carries out these audits with the support of the Office of the Auditor General (OAG). These audit examinations involves the checking of books and records of public entities to determine whether they are true and whether they follow sound financial systems of control and the governing financial regulations and procedures.
The Auditor General’s audits are carried out by specialised Branches within the Office of the Auditor General (OAG) and include financial audits, performance audits, assurance audits, special audits and audits of grants and projects.