Central Government Financial Audit

Financial Audit

The key objectives of financial audit are to:

  • 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 them;
  • identify, assess and examine risks to regularity, propriety and financial control in audited bodies and report on significant weaknesses; and
  • provide audited bodies with constructive advice to help them improve their corporate governance, financial risk management control and reporting

Financial Audit is conducted in accordance with International Auditing Standards issued by the Auditing Practices Board

Inspection Rights

The C&AG has access rights to certain bodies where she is not the appointed auditor. She uses these rights to bring any material matters to the attention of the Assembly. Such bodies include Housing Associations, Universities, Voluntary Grammar Schools, Grant Maintained Integrated Schools and other entities, such as Public Private Partnerships.


The results of the C&AG's financial audit work are reported to the Northern Ireland Assembly. Her report on each set of accounts is published with the accounts by the audited body. She also produces stand alone reports which are published as Assembly documents.

To obtain copies of reports relating to our financial audit work go to: