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The Audit Department was established by Parliament and is under the control of the Director of Audit, the Director report to Parliament on the Government's yearly Financial Transactions and Records through the Public Accounts Committee.

The Audit Department is guided by different authorities viz:

  • The Constitution
  • The Audit Act #5 of 1994 (PDF, 252 KB), the Finance and Audit Act – Chapter 63:01 #12 of 1990 (PDF, 5.52 MB) (Financial & Stores Regulation)
  • Statutory Rules and Orders
  • Government Policies (where they do not conflict with the legislation or Constitution)
  • General Orders
  • Financial Secretary’s Circulars or other Administrative Circulars from the Chief Personnel Officer
  • In conformity with International Auditing Standards