Director of Audit

The Director of Audit shall make such examinations and enquiries of Public Bodies as he or she considers necessary to enable him or her to report as required by this Act.

The Director of Audit shall examine the Annual Accounts submitted to him or her by the Accountant General and shall express his or her opinion as to whether they represent fairly the financial position and results of operation of the Consolidated Fund for the year then ended.

The Director of Audit may make such examinations and enquiries or additional examinations and enquiries of the accounts of any statutory body as he or she considers appropriate. The Director of Audit may conduct an audit of a company, institution, association or concern in respect of money provided to it by a Public Body, but such audit shall not include money provided unconditionally.