Legal and Professional Frameworks

Constitution of the Republic of Fiji

Section 152 requires the Auditor-General to report to Parliament, at least once annually, the result of his audit on the public accounts of the State, the control of public money and public property of the State; and on all transactions with or concerning public or public property of the State.

Click here to view sections 151-152 of the Constitution

Audit Act 1969

The Audit Act 1969 further specifies the duties of the Auditor-General to audit the whole of government and all entities of government including Government Commercial Companies (GCCs) and Commercial Statutory Authorities (CSAs). Under the Act, the Auditor-General delivers:

  • annual financial statements audit of the whole of government.
  • annual financial statements audits of all entities of government including GCCs and CSAs and their subsidiaries.
  • annual financial statements audits of any body corporate or other bodies established by law that appoints the Auditor-General.
  • special investigations into the financial management of any public sector entity.
  • performance audits of government entities and programs.
  • assurance reviews of off-budget State entities.

Click here to view Audit Act 1969

Environment Management Act 2005

Under the Act, the Auditor-General is the environmental auditor required to deliver a sustainable development assurance audit of a Ministry/Department, Statutory Authority and Local Authority responsible for management of natural resources.

Click here to view section 22 of the Environment Management Act

International Standards on Auditing & International Standards for Supreme Audit Institutions

The audit practices of the Office of the Auditor-General are aligned with the International Standards on Auditing and International Standard for Supreme Audit Institutions (ISSAI) These standards guide the OAG in the conduct of its professional work.