Regulation 9 — REGULATIONS_AUDIT

9. Role and powers of the Executive in relation to audit In keeping with the independence of the Comptroller and Auditor General, enshrined in the Constitution, the Executive does not have powers of direction in relation to Comptroller and Auditor General’s audit mandate and its execution.

The Comptroller and Auditor General is not obliged to carry out, modify or refrain from carrying out an audit, suppress or modify audit findings, conclusions and recommendations, in the light of any direction by the executive.

This, however, does not preclude requests to the Comptroller and Auditor General by the executive proposing matters for audit. Decision in this regard shall rest finally with the Comptroller and Auditor General.