Status and independence of Auditor General
7 Status and independence of Auditor General
The Auditor General is an independent officer of Parliament.
The functions of the Auditor General are as specified in this Act and other written laws and there are no implied functions arising from the Auditor General being an independent officer of Parliament.
The powers of Parliament to act in relation to the Auditor General are as specified in or applying under this Act and other written laws and there are no implied powers of Parliament arising from the Auditor General being an independent officer of Parliament.
In subsection (3) —
Parliament includes —
each House of Parliament; and
the members of each House of Parliament; and
the committees of each House of Parliament and joint committees of both Houses of Parliament.
The Auditor General is authorised and required to act independently in relation to the performance of the functions of the Auditor General and, subject to this Act and other written laws, has complete discretion in the performance of those functions.
In particular, the Auditor General is not subject to direction from anyone in relation to —
whether or not a particular audit is to be conducted; or
the way in which a particular audit is to be conducted; or
whether or not a particular report is to be made; or
what is to be included in a particular report; or
the priority to be given to any particular matter.
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