Lecture 11

LECTURE 11
AUDIT IN PUBLIC SECTOR

UKAF3063 PUBLIC SECTOR ACCOUNTING
TOPIC 4: AUDIT AND ACCOUNTABILITY
LEARNING OUTCOMES
At the end of this chapter, students should be able to:
 Describe the concept, purpose and types of audit in government
 Describe the legal requirements for public sector auditing
 Explain the function of National Audit Department, Auditor General and Public
Accounts Committee
 Discuss the challenges in public sector audit
2
INTRODUCTION
LECTURE 11 AUDIT IN PUBLIC SECTOR
INTRODUCTION
 Public Sector Organisations play an important role in ensuring effective and efficient
utilisation of resources.
 These organisations need to manage, monitor and control the use of public fund
towards achieving target and objectives.
 Audit functions as an essential mechanism in facilitating and assuring the level of
public accountability and effective governance of public sector organisation.
INTRODUCTION 4
INTRODUCTION
 Conventionally, audit was concerned with legality, reliability and integrity of
government expenditures, that is the spending of public moneys.
 Key focus of audit relates to proper utilization of financial resources in
accordance with relevant laws and regulations as well as appropriate accounting
and reporting system.
 Now, audit functions expanded to include monitoring of government programmes
and activities, in line with the fundamental principles of implementation, the 3Es
 Gives attention to “accountability”, “output”, “efficiency” and “value for money”
 Demand has been put for a wider scope of audit, beyond regulatory and
procedural compliance
INTRODUCTION 5
WHAT IS AUDIT?
Auditing can be defined as a systematic check or examination, analysis and evaluation
of financial statements, records, operational and administration of an organization to
determine adherence to the general principles of accounting, management policies,
rules and procedures.
National Audit Department, Malaysia
Audit serves an accountability relationship. It is an independent, objective assessment

of the fairness of management’s representation on performance or the assessment of
management’s system and practices, against criteria, reported to a governing body or
others with similar responsibilities.
Canadian Comprehensive Audit Foundation (1994)
INTRODUCTION 6
PURPOSE OF AUDIT
An audit is carried out to:
 Ensure compliance to the laws and regulations
 Expose unwarranted factor/element which leads to inefficiency, ineffectiveness and
uneconomical procedures.
 Give an opinion whether the financial statements prepared is true and fair and the
records are properly prepared according to the generally accepted accounting and
auditing standards.
INTRODUCTION 7
IMPORTANCE OF AUDIT
 Ensure proper accountability is practised
 Ensure sustainability of a system in controlling receipt & payment of public fund
and utilisation of the fund
 Ensures public money are properly safeguarded
 Ensure proper standard of conduct
 Aid public services achieve value of money
INTRODUCTION 8
IMPORTANCE OF AN AUDITOR
 Provides expert, independent and unbiased opinion on specific issues relating to the
activities of certain sectors.
 Provides an assurance as to the reliability of the published accounts
 Provides further assurance as to the regularity of the underlying transaction
 To provide an assessment of the efficiency and effectiveness with which the
organisation performs its functions.
INTRODUCTION 9
ROLE OF AUDIT
Oversight Role Insight Role Foresight Role
• Evaluate whether • Examine and understand • Inform risks and future

government org. are programmes and challenges
operating effectively and practices • Identify opportunities
efficiently (including • Identify loopholes and • Offer future strategies
public spending) problems towards effective and
• Verify government org. • Provide feedbacks on efficient management and
financial and programme current policies and practices
performance practices
• Verify government org. • Recommend and suggest
compliance to the improvements
relevant rules and
regulation
• Monitor the effectiveness
of government org.
internal control system
INTRODUCTION 10
CHALLENGES IN AUDIT
Transitional period:
moving towards OBB and Increase use in ICT
Accrual Accounting
Inadequate number and

The expanding demands
relative competence of
for new types of audit
audit personnel
INTRODUCTION 11
TYPES OF AUDIT
Financial Compliance Performance Management
Statement Audit Audit Audit Audit
• To give an • To assess • To assess • To assess
opinion that the whether financial whether an whether the
financial management has activity has been management of
statements for been implemented Government
the year reflect implemented in efficiently, companies have
the true and fair accordance with prudently and been
view of financial the relevant laws achieving the implemented
position and the and regulations objectives / goals properly
accounting set
records about it
have been
regularly
organised and
updated
INTRODUCTION 12
INTERNAL AUDIT
http://1pp.treasury.gov.my/
ESTABLISHMENT OF INTERNAL AUDIT UNIT
 Secretary General of Ministry / Head of Federal Department / State Secretary (Chief
Executive) is responsible for establishing Internal Audit Unit for their respective
agencies.
 For a Department without an Internal Audit Unit, the audit function shall be
conducted by the Internal Audit Unit established at The Ministry regulating the
Department.
 Internal Audit Unit is headed by the Internal Audit Head and directly responsible to
the Chief Executive to guarantee the effectiveness of the Internal Audit Unit.
INTERNAL AUDIT - TREASURY CIRCULAR 1PP (PS 3.1) 14

DEFINITION AND OBJECTIVE OF INTERNAL AUDIT UNIT
 Internal audit is an independent function, which provides assurance and

consultation services objectively to add value and enhance the level of
organisational operations.
 The objective of the Internal Audit Unit is to assist the organization in achieving its
goals through a systematic and disciplined approach to evaluate and determine the
effectiveness of all the internal control process and governance.

RESPONSIBILITIES OF INTERNAL AUDIT UNIT
 To carry out financial management audits comprising examination of:

i. Financial system;
ii. Internal control; and
iii. Financial records
to determine whether expenditure, revenue, assets and stores has been managed
according to relevant law, regulation and instructions
 To perform performance audits that include assessments on the activities of an
organization to determine that its goals have been reached and resources are being
in prudent (economical), efficient and effective manner

SCOPE OF INTERNAL AUDIT UNIT
i. Review and examine the reliability and effectiveness of the system financial and
internal control of the organization;
ii. Review and examine the level of compliance with all enforced policies, laws, rules and
regulations;
iii. Review and examine the organizational activities are managed in a prudent, efficient
and effective manner;
iv. Review and examine the safeguard of assets and interests of the organisation terms of
loss, fraud, embezzlement and malpractice;
v. Provide advice / insights on internal controls against all systems including ICT
systems;
vi. Report the audit results to the Chief Executive and monitor follow-up actions of raised
matters taken by management;
vii. Prepare the Annual Internal Audit Plan and Report for the approval of the Chief
Executive;
viii. Present the Annual Internal Audit Plan and Report in the Audit Committee Meeting;

RESPONSIBILITIES OF CHIEF EXECUTIVE
The Chief Executive is responsible for overseeing the Internal Audit Unit in:
 Reviewing and approving the Annual Internal Audit Plan and Report ;
 Ensuring that the Internal Audit Unit is not involved in operations of any
organisation and is independent from any influence of the personnel directly
responsible for the operation of the organisation;
 Ensuring that the Internal Audit Unit is given the freedom to inspect all documents
related to organizational activity for auditing purpose;
 Ensuring that follow up action is taken against internal audit observation / report;
 Involving the Internal Audit Unit with meetings including management meetings
and policy-related meetings of the organization;
 Ensuring that members of the Internal Audit Unit are improving their knowledge
and skills required to carry out their responsibilities effectively.

RELATIONSHIP WITH EXTERNAL AUDIT
 Basically, the roles and responsibilities of the Internal Audit Unit differs from the
National Audit Department that functions as an external audit unit.
 The authority and responsibility of the National Audit Department is set by law while
the powers and responsibilities of the Internal Audit Unit is defined through
administration.
 However, the National Audit Department and Internal Audit Unit have the same goals
namely to enhance the effectiveness of governance processes, financial management
and accountability in public administration.
 Good cooperation and relationship between the National Audit Department and the
Internal Audit Unit is important for the achievement of the above-mentioned goals.
 Accordingly, during the preparation process of the Annual Internal Audit Plan, the
Internal Audit Unit shall discuss with the National Audit Department in terms of
audits that has been completed, in progress and to be conducted.
 This is to avoid overlapping tasks in addition to helping each other in identifying the
field or things to audit.

EXTERNAL AUDIT:
NATIONAL AUDIT DEPARTMENT
 The Audit Institutions in Malaya has been established during the British Colonial
administration in the early 20th Century to strengthen the Government financial
management system.
 At that time, the office of the Auditor General was formed separately into the
Federated Malay States and the Straits Settlements.
 In each of the Federated Malay State, the Institution was known as the Audit Office
and was headed by a State Auditor. The headquarters of the Audit Office was
situated in Kuala Lumpur and was headed by a Chief Auditor.
NATIONAL AUDIT DEPARTMENT 21

 A more organised National Audit Institution in respect of the structure and audit
scope could be traced back to 1906 when the Auditor General of the Federated
Malay States, W.J.P Hume was appointed.
 For the Straits Settlements, even though the Audit Institution has been traced as
early as the end of the 19th Century, it was centred in Singapore and only involved
two Malayan States namely, Penang and Malacca.
 Both the institutions were merged in the year 1932 and placed under the Director
of Colonial Audit centralised in London.
 Auditing and the preparation of the audit report were carried out by the Auditor of
the Straits Settlements and the Federated Malay States in Kuala Lumpur.
 When the Federation of Malaya attained its independence in 1957, the post of
Director of Audit Malaya was changed to the Auditor General. The appointment as
well as the responsibilities of the Auditor General are spelt out under the Federal
Constitution and the Audit Act 1957.

VISION MISSION
To conduct audit in a professional

Being a more independent, professional manner based on international auditing
and internationally Standing Audit standards in order to produce quality
Institution audit reports and to meet stakeholders
needs

AUDITOR GENERAL
TAN SRI DR.

MADINAH
BINTI
MOHAMAD
https://www.audit.gov.my/images/cartaibupejabat/2019/CARTA%20UTAMA%20JAN.pdf

EXTERNAL AUDIT:
MANDATE & FRAMEWORK OF AUDIT
FEDERAL CONSTITUTION 1957
Article 105: Auditor General
(1) There shall be an Auditor General, who shall be appointed by the YDPA on the
advice of the Prime Minister and after consultation with the Conference of
Rulers.
(2) A person who has held the office of Auditor General shall be eligible for
reappointment but shall not be eligible for any other appointment in the service
of the Federation or for any appointment in the service of a State.
(3) The Auditor General may at any time resign his office but shall not be removed
from office except on the like grounds and in the like manner as a judge of the
Federal Court.
MANDATE AND FRAMEWORK OF AUDIT 26

Article 105: Auditor General
(4) Parliament shall by law provide for the remuneration of the Auditor General, and
the remuneration so provided shall be charged on the Consolidated Fund.
(5) The remuneration and other terms of office (including pension rights) of the
Auditor General shall not be altered to his disadvantage after his appointment.
(6) Subject to the provisions of this Article, the terms and conditions of service of
the Auditor General shall be determined by federal law and, subject to the
provisions of federal law, by the YDPA.

Article 106: Powers and Duties of Auditor General
(1) The accounts of the Federation and of the States shall be audited and reported
on by the Auditor General.
(2) The Auditor General shall perform such other duties and exercise such powers
in relation to the accounts of the Federation and of the States and to the
accounts of other public authorities and of those bodies which are specified by
order made by the YDPA, as may be provided by federal law.

Article 107: Reports of Auditor General
(1) The Auditor General shall submit his reports to the YDPA, who shall cause them
to be laid before the House of Representatives.
(2) A copy of any such report relating to the accounts of a State, or to the accounts
of any public authority exercising powers conferred by State law, shall be
submitted to the Ruler or Yang di-Pertua Negeri of that State, who shall cause it
to be laid before the Legislative Assembly.

AUDIT ACT 1957
Section 3: Terms and Condition of Auditor General
The Auditor General (otherwise known as “Ketua Audit Negara”) shall be deemed to
be an officer of the general public service of the Federation and, save as is
otherwise provided in the Federal Constitution and under this Act, the law for the
time being in force relating to the public service of the Federation and to members
thereof shall apply to him.

AUDIT ACT 1957
Section 4: Remuneration of Auditor General
(1) The remuneration of the Auditor General shall be as specified under the First
and Second Schedules.
(2) The expression “remuneration” in this Act shall have the meaning assigned to
that expression in Article 160(2) of the Federal Constitution:
“remuneration” includes salary or wages, allowances, pension rights, free or
subsidized housing, free or subsidized transport, and other privileges capable of being
valued in money.
(3) All payments made under the First and Second Schedules shall be charged on
the Consolidated Fund.

AUDIT ACT 1957
Section 5: Duties of Auditor General
(1) The Auditor General shall in such manner as he may deem fit examine, enquire
into and audit -
(a) the accounts of accounting officers of the Federation and of the States;
(b) the accounts of any separate fund established in a State or the Federal
Territory under Article 97(3) of the Federal Constitution notwithstanding any
law to the contrary;
(c) the accounts of any other public authority or body if it is so provided by law
in any case; and, where it is not so provided, at the request of that
authority or body and with the consent of the Minister of Finance to be
notified in the Gazette;

AUDIT ACT 1957
into and audit -
(d) the accounts of any other body, including a company registered under the
Companies Act 1965 in receipt of a grant or loan from the Federation or a
State, and including also a company where more than half it paid-up share
capital is held by the Federation, a State or a public authority or is so held
in the aggregate by two or more of them:
Provided that the Yang di-Pertuan Agong so specifies by order under Article
106(2) of the Federal Constitution and notwithstanding any law relating to
the audit of the accounts of any such body;
(e) (Deleted by Act A558)

AUDIT ACT 1957
into and audit -
(f) the accounts of any other public authority if the Minister of Finance is
satisfied that the public interest requires that the accounts of the authority
shall be examined, inquired into and audited by the Auditor General
notwithstanding any law relating to the accounts and audit of any such
authority:
Provided that the Minister shall not cause the accounts of any such
authority exercising powers vested in it by State law to be so examined,
inquired into and audited unless he shall first have consulted the Menteri
Besar or Chief Minister of that State.

AUDIT ACT 1957
(2) The fee for the audit of the accounts in paragraphs (1)(b), (c) and (d) shall be
determined in every case by the Treasury in consultation with the Auditor
General and such fee shall be a charge on the fund of the authority or body
concerned.
(3) No fee shall be payable for an audit required in accordance with paragraph
(1)(f).

AUDIT ACT 1957
Section 6: Nature of audit
The Auditor General shall in his audit make such examination as he may deem
necessary to ascertain-
(a) whether all reasonable precautions have been taken to safeguard the
collection and custody of public moneys or other moneys subject to his audit;
(b) whether issues and payments of moneys subject to his audit were made in
accordance with proper authority and payments were properly chargeable and
are supported by sufficient vouchers or proof of payment;
(ba) whether due care has been taken to account for and to ensure proper use,
control, maintenance and disposal of all public stores or other stores subject to
his audit;

AUDIT ACT 1957
Section 6: Nature of audit
The Auditor General shall in his audit make such examination as he may deem
necessary to ascertain-
(c) whether all accounts and other records have been and are properly and
faithfully maintained;
(d) whether in his opinion moneys have been applied to the purposes for which
they were appropriated or authorized and the activities related to such
purposes were carried out or managed in an efficient manner with due regard
for economy and the avoidance of waste or extravagance; and
(e) whether the provisions of the Federal Constitution and of the Financial
Procedure Act 1957, and any other written law relating to moneys or stores
subject to his audit have been in all respects complied with.

AUDIT ACT 1957
Section 7: Powers of Auditor General
(1) In the performance of his functions under the Federal Constitution or this Act
the Auditor General—
(a) may call upon any person for any explanations and information which the
Auditor General may require in order to enable him to discharge his duties;
(b) may, without payment of any fee, cause search to be made in and extracts
to be taken from any book, document or record in any public office;
(c) shall have access to all records, books, vouchers, documents, cash,
stamps, securities, stores or other property subject to his audit;

AUDIT ACT 1957
(1) In the performance of his functions under the Federal Constitution or this Act
the Auditor General—
(d) may examine upon oath or affirmation (which oath or affirmation the
Auditor General is hereby empowered to administer) any person whom he
may think fit to examine respecting all matters and things whatever
necessary for the due performance of his functions;
(e) may authorize any public officer on his behalf to conduct any inquiry,
examination or audit and to report thereon to him; and
(f) may obtain the advice of a law officer upon any question of law.

AUDIT ACT 1957
(2) Any of the powers conferred by this section upon the Auditor General may be
exercised by a public officer authorized by the Auditor General in writing to
exercise the power on his behalf.
(3) The Auditor General may authorize any person he deems competent to conduct
on his behalf and under his direction any inquiry, examination or audit and to
report his findings thereof to him and for that purpose may make arrangement
for the payment of any fee with the agreement of the Treasury and the parties
concerned and any of the powers conferred by paragraphs (1)(a), (b), (c) and
(d) upon the Auditor General may be exercised by such person if he is
authorized by the Auditor General in writing to exercise the power on his behalf.
(4) Every person called upon for any explanations or information pursuant to
paragraphs (1)(a) and (d) shall be legally bound to furnish such explanations or
information.

AUDIT ACT 1957
Section 8: Secrecy
(1) The operation of section 7 shall not be limited by any provision (including a
provision relating to secrecy) contained in any other law except to the extent to
which any such other law expressly excludes the operation of that section.
(2) Notwithstanding anything contained in any other law and notwithstanding the
making of an oath or declaration of secrecy a person shall not be guilty of an
offence by reason of anything done by him for the purposes of section 7.

AUDIT ACT 1957
Section 8: Secrecy
(3) Neither the Auditor General nor any other person shall divulge or communicate,
except in the course of duty to another person performing duties under this Act,
any information which has come to his knowledge directly or indirectly in
accordance with section 7 in any case in which the person from whom the
information has been obtained or from whose custody accounts, books,
documents or papers from which the information was derived were produced
could not, but for this Act, lawfully have divulged that information to the Auditor
General or that other person.

AUDIT ACT 1957
Section 9: Audit reports
(1) The Minister or the Menteri Besar or Chief Minister of a State shall, as soon as a
statement required under section 16 of the Financial Procedure Act 1957, has
been prepared, transmit the statement to the Auditor General who shall
forthwith cause the statement to be examined and audited and prepare his
report thereon.
(2) In the event of any such statement not being received within a period of seven
months after the close of the financial year to which it relates, the Auditor
General shall submit a report to that effect to the YDPA who shall cause it to be
laid before the Dewan Rakyat at its next meeting, and in the case of a report
relating to a statement due from the Menteri Besar or Chief Minister of a State,
the Auditor General shall, before submitting the report to the YDPA, submit a
copy thereof to the Ruler or Yang di-Pertua Negeri of that State who shall cause
it to be laid before the Legislative Assembly at its next meeting.

AUDIT ACT 1957
(3) A copy of every report relating to the accounts of the Federation prepared in
accordance with subsection (1) shall be transmitted by the Auditor General to
the Minister who, if the Dewan Rakyat be not then sitting, shall cause the
statement and report to be published.
(4) If at any time it appears to the Auditor General that any serious irregularities
have occurred in the accounting or custody of public moneys or public stores
under his audit, he shall immediately bring the matter to the notice of the
Secretary General to the Treasury and, in the case of moneys or stores of a
State or a public authority, to the notice also of the State financial authority or
the head of that public authority.

AUDIT ACT 1957
(5) The Auditor General may in any report submitted in accordance with Article
107(1) of the Federal Constitution or otherwise make recommendations and
may generally comment upon all matters relating to public accounts, public
moneys and stores.
(6) The Auditor General shall submit a certificate and observations on the accounts
of any separate fund established in the Federal Territory or a State under Article
97(3) of the Federal Constitution to the Yang di-Pertuan Agong in the case of
Federal Territory or the Ruler or Yang di-Pertua Negeri of the State or to such
other authority as may be provided by Federal or State law.

AUDIT ACT 1957
(7) Unless it is otherwise required by law or by direction of the Minister, where the
Auditor General audits the accounts of any other authority or body he shall
present his certificate and observations upon those accounts to the head of that
authority or body and a copy thereof to the Minister or Menteri Besar or Chief
Minister responsible for that authority or body, and the Auditor General may, at
any time before presenting such certificate and observation, bring to the notice
of the head of the authority or body or the Minister or Menteri Besar or Chief
Minister responsible for that authority or body any matter which in his opinion
requires immediate attention.

AUDIT ACT 1957
(8) Notwithstanding the provisions of this section, the Auditor General may at any
time submit a report to the YDPA upon any matters arising out of the
performance of any of his duties or the exercise of any of his powers under this
Act or under any written law, and may submit a copy of any such report to the
Ruler or Yang di-Pertua Negeri of a State or to a Minister.

AUDIT ACT 1957
Section 10: Regulations
(1) The Minister may, after consulting the National Finance Council, make such
regulations not inconsistent with this Act as are necessary for the purposes of
the Act.
(2) All regulations made under this section shall be laid before the Dewan Rakyat at
the next meeting after their making.
Section 11: Power to amend Schedule
The Yang di-Pertuan Agong may by order published in the Gazette amend the
provisions of the Schedules.

AUDIT ACT 1957
First Schedule
 Remuneration of Auditor General

 Pension, gratuity or other benefits for person ceasing to hold office as Auditor
General in certain circumstances
Second Schedule
1. Accommodation
2. Entertainment Allowance
3. Official Car
4. Allowances, Contributions and Perquisites for Personal (Private) Employees:
5. Subsistence and Lodging Allowances

AUDIT ACT 1957
Second Schedule
6. Advance to Purchase a Motor Car

7. Ceremonial Costume
8. Medical Facilities
9. Leave
10. Payment in Lieu of Leave
11. Death and Injury Benefits
12. Housing Loan Scheme:
13. Electricity and Water
14. Travel
15. Other Privileges, Benefits and Allowances

AG’S CIRCULARS
AUDITOR GENERAL CIRCULARS
 AG’s Circulars 2016

https://www.audit.gov.my/index.php/en/2012-10-04-09-09-34/pekeliling-kan

PUBLIC ACCOUNTS COMMITTEE
UKAF3063 PUBLIC SECTOR ACCOUNTING https://www.parlimen.gov.my/pac
BACKGROUND
 The Committee consists of a Chairman and Vice-Chairman to be appointed by the
House, and not less than six and not more than twelve members to be nominated
by the Committee of Selection, as soon as may be after the beginning of each
Parliament.
 In the absence of the Chairman or Vice-chairman due to illness or for any other
reason whatsoever the Committee shall elect any one member to act as a
Chairman to preside over the Committee’s meeting.
 No member may be appointed or nominated to or act as Chairman or member of
the Public Accounts Committee while he is a Minister.
 The Committee shall have power to send for persons, papers and records, and to
report from time to time
PUBLIC ACCOUNTS COMMITTEE 53

BACKGROUND
 The Public Accounts Committee is appointed at the beginning of every Parliament,
for the examination of:
 the accounts of the Federation and the appropriation of the sums granted by
Parliament to meet the public expenditure.
 such accounts of public authorities and other bodies administering public funds
as may be laid before the House of Representatives.
 reports of the Auditor-General laid before the House of representatives in
accordance with Article 107 of the Federal Constitution.
 such other matters as the Committee may think fit, or which may be referred to
the Committee by the House of Representatives.

MEMBERS OF THE COMMITTEE

END OF LECTURE
THANK YOU 

Lecture 11 - Audit in Public Sector

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AUDIT IN PUBLIC SECTOR

Audit serves an accountability relationship. It is an independent, objective assessment

Oversight Role Insight Role Foresight Role

• Evaluate whether • Examine and understand • Inform risks and future

Inadequate number and

INTERNAL AUDIT - TREASURY CIRCULAR 1PP (PS 3.1) 14

 Internal audit is an independent function, which provides assurance and

INTERNAL AUDIT - TREASURY CIRCULAR 1PP (PS 3.1) 15

 To carry out financial management audits comprising examination of:

INTERNAL AUDIT - TREASURY CIRCULAR 1PP (PS 3.1) 16

INTERNAL AUDIT - TREASURY CIRCULAR 1PP (PS 3.1) 17

INTERNAL AUDIT - TREASURY CIRCULAR 1PP (PS 3.1) 18

INTERNAL AUDIT - TREASURY CIRCULAR 1PP (PS 3.1) 19

NATIONAL AUDIT DEPARTMENT 21

NATIONAL AUDIT DEPARTMENT 22

To conduct audit in a professional

NATIONAL AUDIT DEPARTMENT 23

TAN SRI DR.

NATIONAL AUDIT DEPARTMENT 24

Article 105: Auditor General

MANDATE AND FRAMEWORK OF AUDIT 26

Article 105: Auditor General

MANDATE AND FRAMEWORK OF AUDIT 27

Article 106: Powers and Duties of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 28

Article 107: Reports of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 29

Section 3: Terms and Condition of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 30

Section 4: Remuneration of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 31

Section 5: Duties of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 32

Section 5: Duties of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 33

Section 5: Duties of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 34

Section 5: Duties of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 35

Section 6: Nature of audit

MANDATE AND FRAMEWORK OF AUDIT 36

Section 6: Nature of audit

MANDATE AND FRAMEWORK OF AUDIT 37

Section 7: Powers of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 38

Section 7: Powers of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 39

Section 7: Powers of Auditor General

MANDATE AND FRAMEWORK OF AUDIT 40

MANDATE AND FRAMEWORK OF AUDIT 41

MANDATE AND FRAMEWORK OF AUDIT 42

Section 9: Audit reports

MANDATE AND FRAMEWORK OF AUDIT 43

Section 9: Audit reports

MANDATE AND FRAMEWORK OF AUDIT 44

Section 9: Audit reports

MANDATE AND FRAMEWORK OF AUDIT 45

Section 9: Audit reports

MANDATE AND FRAMEWORK OF AUDIT 46

Section 9: Audit reports

MANDATE AND FRAMEWORK OF AUDIT 47

Section 10: Regulations