Public Audit Act, 2004 (Act No. 25 of 2004)

Chapter 1: Interpretation and Objects of Act

2. Objects of this Act
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The objects of this Act are—

(a)to give effect to the provisions of the Constitution establishing, and assigning supreme auditing functions to, an Auditor-General;
(b)to provide for the auditing of institutions and accounting entities in the public sector; and
(c)to provide for an oversight mechanism established in terms of section 10(3)—
(i)to assist and protect the Auditor-General in order to ensure the independence, impartiality, dignity and effectiveness of the Auditor-General; and
(ii)to advise the National Assembly.