6.5 Legal Framework Governing Public Audit

The sources: the Constitution (the AG's chapter (the mandate's constitutional floor)); the Audit- related legislation (the AG's-and-OAG's statutory machinery (the office's organisation-and- procedure faces)); the FMIS-and-PFM frame (the public-financial-management rules (the government's accounting standards (the cash-based-and-accrual debates)); the internal-audit directives); the sector acts (the LGOA's local-audit faces; the SOE-related statutes (the Privatisation Act's lore)); the professional standards (the INTOSAI's international faces (the supreme-audit-institutions' standards)).