OAG Audit Divisions
Types of Audits
As provided for in the Constitution, the Auditor General is responsible for auditing the accounts of all Ministries, Extra – Ministerial Departments, Local Authorities and Parastatals. The audit of these differing government entities is guided by separate pieces of legislation relevant to the type of entity. The Auditor General is required to express an opinion on the truth and fairness of the financial statements of Government entities. In this process, the Auditor General will report on the degree of compliance to existing financial regulations. He is then also required to submit a report to the National Assembly, in accordance with the Constitution.
The OAG also conducts Performance Audits on crucial organisations such as the Public Procurement and Asset Disposal Board. Performance Auditing provides Parliament with independent information, assurance and advice about the economy, efficiency and effectiveness in the management of public revenues and expenditures. It also helps the management of the audited entities to streamline their processes and control for ensuring economy, efficiency and effectiveness in their operations. This promotes public accountability on the performance of state and state-financed activities. Upon consideration of these findings, Parliament might make a reassessment of priorities which may even involve policy changes at the highest level.
Information Systems Audit
To support the current Audit Activities, there is an Information Systems Audit that is done before other audits may be conducted.