This audit focus on assessing compliance with the legal and regulatory requirements of the laws, regulations, established codes or norms, and agreed-upon terms that a public sector entity is expected to comply with in the execution of its roles and responsibilities. In compliance audit, CAG identifies subject matters that the audit will address, for example the entity’s compliance with Public procurements laws and regulations, adherence to environmental laws or compliance with staff’s codes of conduct.
Audit reports issued by CAG on regularity audit
The results of regularity audit are communicated through various reports as explained below:
- Management letters which communicates audit findings and recommendations to the management of the audited entities;
- Audit reports on financial statements which communicates the ‘Audit Opinions’ on the audited financial statements of the audited entities; and
- Annual General Audit Reports which consolidate key audit findings from management letters of different audited entities and general recommendations addressed to the Government as a whole.