5.2 Laws Relating to the Audit of Government Expenditure

The audit's legal layers: The constitutional capstone: the Auditor General's mandate (the Constitution's audit chapter — the final-audit authority over the state's moneys at ALL three levels); The statutory machinery: the audit legislation (the OAG's organisation-and-procedure); the sector acts' audit faces (the LGOA's local-audit; the SOE statutes); The internal audit's first line: the internal-audit directives (the government offices' own audit units — the pre-payment checks); The audit's types: the financial (the accounts' certification — the statements' truth); the compliance (the rules' violations — the irregularities' catalogue); the performance (the value-for-money — the 3E's: economy, efficiency, effectiveness); The international standards: the INTOSAI faces (the supreme-audit institutions' standards — the professional frame); The audited universe: the government offices; the three levels (federal-provincial-local); the SOEs; the projects; the embassies-and-abroad.