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Who We AreThe National Audit Office (NAO) has been established by the Constitution of the Republic ofMauritius. NAO is an independent public body and has at its head, the Director of Audit whoseappointment, independence, security of tenure and authority, are spelt out in the Constitution.His duties and powers are laid down in the Finance and Audit Act and several other legislations.In the international forum, NAO is referred to as the Supreme Audit Institution (SAI) ofMauritius.NAO forms an integral part of the governance system of Mauritius, playing an essential role inthe accountability cycle. The Legislature (National Assembly) is the only authority toappropriate public funds to public sector entities which are therefore accountable to theNational Assembly for the use of financial resources provided to them.It is the responsibility of the NAO to give independent assurance to the National Assemblythat these entities are operating and accounting for their performance in accordance with thepurpose intended by the National Assembly. NAO contributes to the improvement in themanagement of public funds, promoting accountability and transparency.Statutory responsibilities and powers have been conferred upon the Director of Audit to fulfillhis obligations. NAO has the statutory authority to examine and report on the AnnualStatements of the Republic of Mauritius, the underlying records of all Ministries andGovernment Departments, as well as the accounts of a large number of other public sectorbodies.NAO is a member of international and regional blocks including the International Organisationof Supreme Audit Institutions (INTOSAI) which operates as an umbrella organisation for theexternal government audit community. We adhere to the International Standards of SupremeAudit Institutions (ISSAIs) which are professional standards and best practice guidelines forpublic sector auditors, authorised and endorsed by INTOSAI.NAO operates within regulations pertaining to the Public Sector and has qualified, experiencedand committed staff who assist the Director of Audit in the discharge of his legal obligations.