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Nature of Audit

Audit Act Chapter 152 Section 6:

The Auditor General shall, in his audit, make such examination as he may deem necessary to ascertain:-

  • whether all reasonable precautions have been taken to safeguard the collection and custody of public moneys subject to his audit;
  • 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; and
  • whether the provisions of the Constitution and of the Constitution (Financial Procedure) Order and of any other written law relating to moneys or stores subject to his audit have been in all respects complied with.