External Audit

The external audit of non-commercial state bodies in Ireland is carried out by the Comptroller and Auditor General of Ireland (C&AG). Private sector auditors usually audit commercial state bodies.

The mission statement of the Office of the C&AG is:

To independently examine and report to Dáil Éireann on whether public funds and resources are used in accordance with the law, managed to good effect and properly accounted for.

The C&AG

• audits the financial statements of all government departments and other public bodies and reports the results of his examinations to Dáil Éireann.
• examines for efficiency and effectiveness in the use of financial and other resources by those public bodies which he audits.

The C&AG provides an independent assurance to Dáil Éireann (and ultimately the taxpayer) that all money allocated by the Dáil has been properly spent.