AuditorsGeneral

An Auditor-General is a senior public official charged with examining and reporting on the use of public funds. Offices bearing this title are typically independent of the executive branch and report to the legislature or parliament, with a mandate to promote financial accountability, transparency, and proper stewardship of resources across government.

Auditors-General conduct financial audits to verify the accuracy of government financial statements; performance audits to assess economy, efficiency and effectiveness of programs; and compliance audits to check adherence to laws, regulations, and contracts. Audit findings are published in reports, which may include recommendations and are often reviewed by the legislature and subject to follow-up audits.

Independence and appointment are central features. Auditors-General are usually appointed for fixed terms, with security of tenure to reduce political pressure, and funded independently of the government’s annual budget. They may be appointed by parliament, the head of state, or through a bipartisan process, depending on the jurisdiction.

The scope of an Auditor-General’s work varies by country and level of government. National, regional, and local governments, as well as state-owned enterprises and crown corporations, can be audited. The office may be called Auditor-General, Comptroller and Auditor General, or a similar title, reflecting local constitutional arrangements.

Notable examples include the Auditor-General of Canada, the Auditor-General of Australia, and the Comptroller and Auditor General of India. In some systems, the national audit office is separate from the auditor-general, as in the United Kingdom’s National Audit Office, whose head has a related but distinct title.