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The
Northern Ireland Audit Office takes the form of a statutory board, which employs staff, secures resources and monitors and advises the Comptroller and Auditor General. The Northern Ireland appoints the chair (the Comptroller and Auditor General). The Northern Ireland Audit Office is based in
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provide reasonable assurance that the financial statements audited by the Office give a true and fair view, have been prepared in accordance with the relevant accounting and other requirements and are in accordance with the authorities that govern
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and other legislation currently provide the statutory basis for the
Auditor General and the auditors he appoints in local government to fulfill their purpose across the Northern Irish public sector.
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Their aim is to ensure that the people of
Northern Ireland know whether public money is being managed wisely and that public bodies in Northern Ireland understand how to improve outcomes.
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In
February 2024 a Northern Ireland Assembly committee was warned that the NIAO does not have sufficient funding to carry out all its functions going forward.
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provide audited bodies with constructive advice to help them improve their corporate governance, financial risk management control and reporting.
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identify, assess and examine risks to regularity, propriety and financial control in audited bodies and report on significant weaknesses; and
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On 18 March 1987, The Audit (Northern
Ireland) Order 1987 came into effect establishing an auditing body for Northern Ireland. The
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This article related to government in the United
Kingdom or its constituent countries is a
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on 18 March 1987. It has overall responsibility for auditing on behalf of the
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Northern
Ireland Audit Office currently audits public bodies including the
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429:"Status, functions & duties of C&AG / NIAO – Key legislation"
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transferred further powers to the
Northern Ireland Audit Office.
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This article about an organisation in
Northern Ireland is a
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is an independent public body which was established by the
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374:"The Audit (Northern Ireland) Order 1987: Article 3"
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This overall aim is supported by four key objectives:
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Comptroller and
Auditor General for Northern Ireland
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307:. Northern Ireland Audit Office. 29 November 2015
285:. Northern Ireland Audit Office. 29 November 2015
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177:, except those reserved to the UK government.
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431:. Northern Ireland Audit Office. 8 March 2022
329:. Northern Ireland Audit Office. 8 March 2022
239:The Audit (Northern Ireland) Order 1987, the
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349:"Role of Comptroller & Auditor General"
35:Please help improve this article by adding
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99:Learn how and when to remove this message
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351:. Audit Wales. 29 November 2015
48:"Northern Ireland Audit Office"
31:only references primary sources
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305:"About NIAO"
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283:"About NIAO"
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