The Commissioner may contact the Accountable Officer of an agency in writing to conduct an audit.
The Audit Request will be attached with the relevant Terms of Reference. An agency must comply with the Terms of Reference for the audit and can either procure consultancy services to conduct the audit on behalf of the agency or conduct an audit with internal resources. The agency is required to cover the cost of the audit.
An agency must submit interim and final audit reports to the Commissioner upon completion and within the requested timeframe, including a management action plan to address the findings or recommendations arising from the report.
The full copy of the report must be submitted to the Commissioner by post and email (pdf).