The Office of the Auditor General is established under section 166 of the Constitution. Sections 167 and 168 discuss the functions and appointment of the Auditor General.

The Financial Management Act (2004) requires the Auditor General to audit financial statements and annual appropriation statement of the whole of government and the annual financial statement of each government entity, including all budget and non budget entities.

The Audit Amendment Act (2006) elaborates on the powers of the Auditor General and specifies the procedures, and timelines in the conduct of assurance and performance audits, and special investigations and the reporting of these to the Parliament.