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

Chapter 1: Interpretation and Objects of 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.