Frequently Asked Questions

What does the Northern Ireland Audit Office (NIAO) do?

NIAO is an independent watchdog, driving economy, efficiency and effectiveness in public services in Northern Ireland to deliver better outcomes for everyone.

Our remit covers public services in Northern Ireland. You can find out more about the auditing bodies for:

England at

Scotland at

Wales at

Republic of Ireland at

What is the C&AG’s function as Comptroller?

The “Comptroller” function concerns the issue of monies from the Consolidated Fund. When satisfied that the required issue pertains to services which have been authorised by the Northern Ireland Assembly, the C&AG countersigns the approval and notifies the bank it is in order to proceed.

Who audits NIAO?

Our external auditors are Baker, Tilly, Mooney, Moore.

Our internal audit function is carried out by Haines Watts .

Is the C&AG responsible for the audit of Local Government Accounts?

The C&AG is not responsible for the audit of Local Government Accounts; a member of Northern Ireland Audit Office staff is designated as the Local government auditors by the Department for Communities. The Local Government Auditor is Pamela McCreedy. Information on the Local Government Audit function within NIAO can be found at Financial Audit Local Government

Will the C&AG investigate a particular matter raised by a member of the public?

The C&AG will consider all circumstances involving an abuse of public funds brought to his attention by members of the public. Whether a particular matter warrants investigation or examination as part of the normal financial audit, will depend on the particular circumstances of the case, its materiality and the evidence available to substantiate the circumstances surrounding the alleged abuse of public funds.

How do I make a complaint about the NIAO?

Details of our complaints procedure can be found at our Complaints Page.

How do I make a complaint about a public organisation?

Issues should be raised first with the organisation you are concerned about – they will often have a complaints procedure you can use.

If you are dissatisfied with the response you receive and you continue to have concerns about the misuse of public funds, you can write to us, explaining your concerns at–’ or e-mail us at . Alternatively you can call 028 90251097.

If you feel you have suffered as a result of inefficient management or maladministration, contact details can be found at our Whistleblowing Page.

How do I make a freedom of information request?

Please visit the Freedom of Information Section of our website for guidance how to make a request.


1. How do I report a suspected fraud as a member of the public?

Fraud is a criminal offence. If you suspect fraudulent activity within any public body, you should report it to the police. You can also copy your concerns to the auditor of the organisation concerned. To find out who their appointed auditor is you can access the Executive Team section of our website, or complete our enquiry form.

2. How do I report a suspected fraud at the authority I work for?

The Public Interest Disclosure (NI) Order 1998 is popularly known as a 'whistleblowers' protection act. It protects employees who make disclosures about a range of subjects from recriminations.

For further information please go to our Whistleblowing Section.

I can’t find the report I’m looking for on the website. Who can I contact about it?

Our Communications team can advise. Please contact . or telephone 028 9025 1097

I want to get hold of a copy of one of your reports in an alternative format.

We can supply copies on request. Please contact our on 028 9025 1097