Sect. 26 of the Public Audit Act No. 11 of 2008 requires the Controller and Auditor General (CAG) to conduct regularity audit which include evaluation and examination of financial statements and the underlying records; internal control systems and other checks; public procurement procedures and process; compliance with applicable laws, regulations and policies; and any other matter as CAG may consider necessary. Regularity audit comprises financial and compliance audit.
As required by Article 143 (1) (c) of the Constitution of the United Republic of Tanzania of 1977 (as amended from time to time), CAG audits the financial statements of all Ministries, Departments and Agencies; Local Government Authorities; Funds and Programmes; Public Authorities and Other Bodies; Development Projects; the National Assembly; Courts; and Political parties.