The National Audit Office (NAO) has been established by the Constitution of the Republic of Mauritius. NAO is an independent public body and has at its head, the Director of Audit whose appointment, 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) of Mauritius.

NAO forms an integral part of the governance system of Mauritius, playing an essential role in the accountability cycle. The Legislature (National Assembly) is the only authority to appropriate public funds to public sector entities which are therefore accountable to the National Assembly for the use of financial resources provided to them.

It is the responsibility of the NAO to give independent assurance to the National Assembly that these entities are operating and accounting for their performance in accordance with the purpose intended by the National Assembly. NAO contributes to the improvement in the management of public funds, promoting accountability and transparency.

Statutory responsibilities and powers have been conferred upon the Director of Audit to fulfill his obligations. NAO has the statutory authority to examine and report on the Annual Statements of the Republic of Mauritius, the underlying records of all Ministries and Government Departments, as well as the accounts of a large number of other public sector bodies.

NAO is a member of international and regional blocks including the International Organisation of Supreme Audit Institutions (INTOSAI) which operates as an umbrella organisation for the external government audit community. We adhere to the International Standards of Supreme Audit Institutions (ISSAIs) which are professional standards and best practice guidelines for public sector auditors, authorised and endorsed by INTOSAI.

NAO operates within regulations pertaining to the Public Sector and has qualified, experienced and committed staff who assist the Director of Audit in the discharge of his legal obligations.